| 对虚拟货币交易征税的法律探讨 |
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| 引用本文： | 肖永红.对虚拟货币交易征税的法律探讨[J].长春大学学报,2011(7):97-99,103. |
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| 作者姓名： | 肖永红 |
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| 作者单位： | 浙江财经学院法学院 |
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| 摘 要： | 虚拟货币的特殊性使得对虚拟货币交易进行征税存在颇多争议。但交易者通过虚拟货币交易却实现了真实的财产收益,这使得虚拟货币交易符合税收征收对象的基本要件。加强对虚拟货币交易征税的可行性和必要性研究,修订并完善税收法律法规,对于加强政府对虚拟货币交易的宏观调控,具有现实意义。
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| 关 键 词： | 虚拟货币 交易 征税 |
Legal Research on Tax Collection of Virtual Currency Trading |
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| XIAO Yong-hong.Legal Research on Tax Collection of Virtual Currency Trading[J].Journal of Changchun University,2011(7):97-99,103. |
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| Authors: | XIAO Yong-hong |
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| Institution: | XIAO Yong-hong(Law School,Zhejiang University of Finance and Economics,Hangzhou 310018,China) |
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| Abstract: | The particularity of virtual currency leads quite a lot disputes on tax collection in virtual currency trading.But traders have realized the real property income through virtual currency trading,which makes it fit tax objects＇ basic elements.Strengthening the research on feasibility and necessity of tax collection of virtual currency trading,revising and improving the tax law regulation will have practical significance in enhancing the government＇s macro-control on the virtual currency trading. |
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| Keywords: | virtual currency trade tax collection |
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