国际经济法学刊
國際經濟法學刊
국제경제법학간
2014年
3期
223-241
,共19页
作为一种新型去中心化的虚拟货币，比特币在其诞生后的短短几年内风靡世界，各国政府对比特币的立场也正日益明朗化，但对比特币的征税还处于悬而未决的阶段。本文从比特币的基本原理和经济属性的角度解读比特币，并基于此探讨对比特币征税的必要性和可行性，从而为中国的比特币征税之路奠定基础。
作為一種新型去中心化的虛擬貨幣，比特幣在其誕生後的短短幾年內風靡世界，各國政府對比特幣的立場也正日益明朗化，但對比特幣的徵稅還處于懸而未決的階段。本文從比特幣的基本原理和經濟屬性的角度解讀比特幣，併基于此探討對比特幣徵稅的必要性和可行性，從而為中國的比特幣徵稅之路奠定基礎。
작위일충신형거중심화적허의화폐，비특폐재기탄생후적단단궤년내풍미세계，각국정부대비특폐적립장야정일익명랑화，단대비특폐적정세환처우현이미결적계단。본문종비특폐적기본원리화경제속성적각도해독비특폐，병기우차탐토대비특폐정세적필요성화가행성，종이위중국적비특폐정세지로전정기출。
As a new type of decentralized virtual currency, the bitcoin has quickly gained popularity within a few years after its birth.The government a-round the world has started to define its position, but the bitcoin taxation is stil pending.This paper introduces the bitcoin in terms of its basic principles and property characters and then analyzes the necessity and feasibility of bitcoin taxa-tion, which would help to pave the way for taxing bitcoin in China.
