论网络虚拟财产交易征税的难点及对策

【摘要】 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。更多还原

【Abstract】 At present,China has clearly issued the order that network virtual property trade should be put into extension of taxation.However,lack of tax basis as well as the characteristics of network virtual property trade,such as,paperless,electronic,anonymous and non-territorial restrictions,have led to many difficulties in taxing.To ensure that the tax system on network virtual property trade is effectively implemented,it’s necessary to clearly identify the legal status of the network virtual property,to establish the real-name system,to endow the on-line trading platform with withholding obligations,to actively promote the tax collection and management of electronic,to strengthen tax coordination,and finally have established the tax collection and management mechanism which is suitable for the on-line trading.更多还原