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An Analysis on Legal System on Taxation of Virtual Property Transactions in Network

Author: SunLing
Tutor: JiangShuai
School: Ningbo University
Course: Economic Law
Keywords: Virtual objects Virtual objects trading Tax principle Tax collection
CLC: D922.22
Type: Master's thesis
Year: 2013
Downloads: 2
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Abstract


The rapid development of the Internet and network technology have gradually changed ourmodes of life: people start the day with the internet world, living, working and learning. Thedevelopment of the Internet industry demonstrates its tremendous potential, stimulating theeconomic growth of all countries. The virtual property in network is the outcome of the Internet’sdevelopment, which has exerted great influence on network users in the aspects of leisure,entertainment and work. Owing to people’s pursuit of the virtual objects, the barter market expandsunceasingly, exerting a crucial impact on society. This kind of influence has been more than thevirtual trading itself and enjoys the functions that the traditional transactions do not have. Thetrading of virtual property expands the connotation of the traditional trading modes, gives a shot inthe arm and offers new ways and means for human society and people’s lives, impacting thetraditional legal system of tax collection greatly. The present taxation system cannot completely getused to the development of the on-line virtual objects’ transaction. Therefore this transaction is akind of huge leap compared with the traditional trading mode: it owns the characteristics ofintangible, flow, offering chances of evading tax for users of the on-line virtual objects’transaction.In the thesis, the author greatly focuses on the virtual objects’ research, issues of virtualtrading and problems of virtual objects’ transaction tax.The thesis can be divided into four parts: the first part is a comprehensive discussion on theconcept of network virtual objects, attributes and exchangeability. Starting from the concept andproperty of virtual property, it carries on the overall analysis of virtual objects and introduces thecurrent situation of on-line virtual property trade’s development. The second part describes thenecessity of virtual objects’ transaction tax, laying theoretical foundations for taxation on virtualobjects’ transaction. The third part gives a brief introduction of attitudes and countermeasures ofthe areas such as OECD and the European Union, the United States, South Korea on virtualobjects’ transaction tax and the enlightenment to our country. The fourth part puts forward thesuggestions to improve China’s taxation on virtual objects’ transaction. After combining theexperience of developed countries and our own tax provisions, the thesis summarizes the principlesthat virtual objects’ transaction tax should follow and it comes up with the perfect countermeasuresof our tax collection law of virtual property trading. Finally, the thesis concludes and summarizesresearch findings.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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