加密数字货币挖矿及交易的所得类型研究——以比特币为中心  

Types of Income from Cryptocurrency Mining and Transactions:A Case of Bitcoin

作　　者：赵洲[1] 周洁 ZHAO Zhou;ZHOU Jie(Law School,Nanjing Audit University,Nanjing Jiangsu 211815,China)

机构地区：[1]南京审计大学法学院,江苏南京211815

出　　处：《北京航空航天大学学报(社会科学版)》2025年第2期28-38,共11页Journal of Beijing University of Aeronautics and Astronautics:Social Sciences Edition

基　　金：国家社会科学基金一般项目(20BFX154)。

摘　　要：随着比特币在民间的自发诞生与市场交易,各种不同类型的加密数字货币开始不断地被开发创造出来,并通过市场交易进入经济运行体系。这对传统的所得税制度造成了新的问题和挑战。为准确、合理地确定加密数字货币的挖矿及交易活动下的纳税义务,对比特币的挖矿及交易活动的所得类型区分界定问题进行了专门分析。一般而言,挖矿获得的比特币只有在被转让后转化为现实的经济利益时,才能产生税法意义上的收入所得;当比特币的挖矿及交易属于个人或企业本身的商业活动时,所产生的收入应归属为商业经营性所得;当比特币挖矿及交易不构成个人或企业本身的商业活动时,应根据交易性质与内容以及不同计税规则的匹配适应情况,分别区分界定初始比特币转让方的个人所得类型、比特币受让方与再转让方的个人所得类型、企业挖矿初始获得与交易获得比特币的所得类型。With the spontaneous creation and market transactions of Bitcoin in the civil society,various cryptocurrencies have been developed and integrated into the economic operating system through market transactions.This creates new problems and challenges for the traditional income tax system.To accurately and reasonably determine the tax liability under the mining and transaction activities of cryptocurrency,this study classifies and defines the types of income derived from Bitcoin mining and transaction activities.Generally,the Bitcoin produced by mining generates income in the sense of tax law only when it has been transferred and converted into real economic benefits.When Bitcoin mining and transaction activities constitute a commercial activity for an individual or enterprise,the resulting income should be categorized as business income.Otherwise,the income should be categorized based on the nature and content of the transaction activities and their alignment with different taxation rules.This involves distinguishing the personal income types of the initial Bitcoin transferor,the personal income types of the Bitcoin transferee and re-transferor,as well as the types of income derived from the initial Bitcoin obtained through enterprise mining and the Bitcoin obtained through enterprise transactions.

关 键 词：比特币 计税规则 经营所得 偶然所得 收益所得 

分 类 号：D922.17[政治法律—宪法学与行政法学] F49[政治法律—法学]