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目前,我国已将网络虚拟财产交易纳入征税范围。但是,由于征税依据的缺失以及网络虚拟财产交易具有无纸化、电子化、匿名化、无地域限制等特点,给网络虚拟财产交易征税带来诸多困难。为确保网络虚拟财产交易征税制度得到有效实施,必须从法律上明确网络虚拟财产的法律地位,推行网络实名制,赋予网上交易平台代扣代缴义务,积极推进税收征管的电子化,加强税收协调,从而建立与网上交易相适应的税收征管机制。
At present, China has included online virtual property transactions in the scope of taxation. However, due to the lack of taxation basis and the characteristics of paperless, electronic, anonymization and geographical restriction of online virtual property transactions, it brings many difficulties to the taxation of online virtual property transactions. To ensure the effective implementation of the system of taxation of virtual property transactions, the legal status of online virtual property must be clarified in law, the real-name system of the internet should be implemented, the obligation of withholding and payment should be given to online trading platform, the electronicization of tax collection and administration should be promoted, and tax coordination should be strengthened , So as to establish a tax collection and management mechanism suitable for online transactions.