ISSN 1008-2204
CN 11-3979/C
赵洲, 周洁. 加密数字货币挖矿及交易的所得类型研究——以比特币为中心[J]. 北京航空航天大学学报社会科学版. DOI: 10.13766/j.bhsk.1008-2204.2021.1002
引用本文: 赵洲, 周洁. 加密数字货币挖矿及交易的所得类型研究——以比特币为中心[J]. 北京航空航天大学学报社会科学版. DOI: 10.13766/j.bhsk.1008-2204.2021.1002
ZHAO Zhou, ZHOU Jie. Income Types about Cryptocurrency Mining and Relevant Transactions: Be Centered on Bitcoin[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition. DOI: 10.13766/j.bhsk.1008-2204.2021.1002
Citation: ZHAO Zhou, ZHOU Jie. Income Types about Cryptocurrency Mining and Relevant Transactions: Be Centered on Bitcoin[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition. DOI: 10.13766/j.bhsk.1008-2204.2021.1002

加密数字货币挖矿及交易的所得类型研究以比特币为中心

Income Types about Cryptocurrency Mining and Relevant Transactions: Be Centered on Bitcoin

  • 摘要: 随着比特币在民间的自发诞生与市场交易,各种不同类型的加密数字货币开始被不断地被开发创造出来,并通过市场交易进入到经济运行体系中。这对传统的所得税制度造成了新的问题和挑战。为准确、合理地确定加密数字货币的挖矿及交易活动下的纳税义务,对比特币的挖矿及交易活动的所得类型区分界定问题进行了专门分析。一般而言,挖矿获得的比特币只有在被转让后转化为现实的经济利益时,才能产生税法意义上的收入所得。当比特币的挖矿及交易属于个人或企业本身的商业活动时,所产生的收入应归属为商业经营性的所得。当比特币挖矿及交易不构成个人或企业本身的商业活动时,应根据交易性质与内容以及不同计税规则的匹配适应情况,分别区分界定初始比特币转让方的个人所得类型,比特币受让方与再转让方的个人所得类型,企业挖矿初始获得与交易获得比特币的所得类型。

     

    Abstract: Alone with spontaneous birth and market transaction of Bitcoin in the civil society, various cryptocurrencies have been continuously developed and created, and got into the economic operation system by market transactions. This creates new problems and challenges for the traditional income tax system. To accurately and reasonably determine the tax liability under the mining and transaction activities of cryptocurrency, the classification and definition of the types of income derived from Bitcoin mining and transaction activities have been specially analyzed. Generally, Bitcoin produced by mining may generate income in the sense of tax law only when it has been converted into physical economical benefits. When Bitcoin mining and its transaction activities constitute a trade or business of individual and enterprise itself, income derived from such activities should be categorized business income. When Bitcoin mining and its transaction activities don’t constitute a trade or business of individual and enterprise itself, income derived from such activities should be categorized by the character and content of transaction activities, adaptive matching conditions with different taxation calculation rules. And then the personal income types of the initial Bitcoin transferor, the personal income types of the Bitcoin transferee and the re-transferor, as well as the types of income derived from the initial Bitcoin obtained by enterprises mining and Bitcoin obtained by enterprises transaction have been respectively analyzed and clarified.

     

/

返回文章
返回