Research on Taxation of Virtual Property
FU Xiao-hui · Journal of Chongqing University of Posts and Telecommunications · 2007
The tax system on virtual property has not been established in China,and it is seldom concerned in academic circle.Judicial practice appeals to fill the gap in this filed as soon as possible and put virtual property into extension of taxation.Through research on the taxation of virtual property,this paper proposes to put the virtual property in the extension of taxation by amending tax law in order to perfect the control of tax law.Based on the analysis of how to ensure the taxation purposes,object and taxes for virtual property,the paper presents some measures for perfecting taxation of virtual property.