新兴虚拟货币交易课税法律问题研究

发布时间：2018-04-04 15:07

本文选题：新兴虚拟货币　切入点：交易课税　出处：《上海交通大学》2015年硕士论文

【摘要】：本文所谓“新兴虚拟货币”,是指近年来新出现的,以“比特币”为代表的,采用了互联网P2P技术、在全球范围内自由流通、且纯粹依靠使用者信用支撑的“虚拟货币”。修饰语“新兴”意味着它们是新生事物,不同于Q币之类的传统网络游戏币。新兴虚拟货币的出现,是发明者对现行货币体系的大胆改革尝试,体现出一种“去中心化”的理念。然而,新兴虚拟货币的这些特性,也使得对它们的监管难以直接套用现行法律制度,具体到税收法律制度,也是如此。本文从新兴虚拟货币交易课税的必要性和可行性入手,接着明确交易所涉及的税种,然后讨论相关税收征管法律制度的问题,最后得出完善相关税收法律制度的建议。正文包括以下几章:1、绪论。这一章介绍了研究新兴虚拟货币交易课税的相关法律问题的意义;明确了展开下文论述需要的背景知识;指明了文章论述的具体问题。2、第一章解释了对新兴虚拟货币交易课税的必要性和可行性,说明了为什么要对新兴虚拟货币交易进行课税,以及为什么征收相关税费是可以实现的。3、第二章具体分析了新兴虚拟货币交易可能产生的税费,包括商品税、所得税和其他税。并具体分析了以现行税收法律体系征收相关税费将会遇到的法律障碍。4、第三章探讨了新兴虚拟货币交易课税的征管过程中需要解决的程序性问题,包括管辖、举证责任和效率问题。5、第四章对上文提到的问题做出了概括性的回应,给出了完善相关法律制度的具体建议。
[Abstract]:The so-called "emerging virtual currency" in this paper refers to the "virtual currency" which has emerged in recent years, represented by "Bitcoin", adopts the Internet P2P technology, circulating freely around the world and relying solely on the credit support of users.The modifier "burgeoning" means that they are new things, different from traditional online game coins such as Q coins.The emergence of new virtual currency is a bold attempt by inventors to reform the current monetary system and embodies the idea of "decentralization".However, these characteristics of emerging virtual currencies also make it difficult to apply the existing legal system directly to their regulation, especially in the case of tax laws.This paper starts with the necessity and feasibility of taxation of emerging virtual currency transactions, then clarifies the types of taxes involved in the exchange, then discusses the relevant legal system of tax collection and management, and finally comes to the suggestion of perfecting the relevant tax legal system.The text includes the following chapters: 1, introduction.This chapter introduces the significance of the research on the legal issues related to the taxation of emerging virtual currency transactions, and clarifies the background knowledge needed for the following discussion.The first chapter explains the necessity and feasibility of taxing the transaction of emerging virtual currency, and explains why it is necessary to tax the transaction of emerging virtual currency.The second chapter analyzes the possible taxes and charges arising from the emerging virtual currency transaction, including commodity tax, income tax and other taxes.Finally, the author analyzes the legal obstacles to the collection of relevant taxes and fees in the current tax legal system. The third chapter discusses the procedural problems that need to be solved in the process of tax collection and administration of emerging virtual currency transactions, including jurisdiction.The fourth chapter gives a general response to the problems mentioned above, and gives some concrete suggestions to improve the relevant legal system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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