我国数字资产的课税困境及其破解之道

中图分类号：DF432.1 文献标志码：A 文章编号：1673-3851（2025）06-0358-08

The taxation dilemma and solutions for digital assets in China

DANG Xi ， LI Qinyao （School of Law and Humanities， Zhejiang Sci-Tech University， Hangzhou 3lO0l8， China）

Abstract： The tax law that takes traditional physical property as the object of taxation lacks the method and path of taxation of digital assets，so it is necessary to explore the theoretical basis and practical path of digital asset taxation. By sorting out the differences between the legal attributes of digital assets and traditional physical assets，and discussing the necessity of taxation of digital assets，such as increasing fiscal revenue，dealing with data monopoly，and maintaining financial stability，it provides legitimacy for the taxation of digital assets. There are limitations in the application of traditional taxability theory to digital assets，as well as problems such as vague taxpayers，unclear tax types， and regulatory diffculties in practice. It is proposed to replace the principle of "profitability" with the principle of "economy" to reconstruct the taxability theory to prove the taxability of digital assets. By comparing and analyzing the advantages and disadvantages of the two modes of traditional tax and special tax in the current mainstream outside the territory，it is suggested that China should adopt a gradual taxation model，optimize the traditional taxes in the short term，and levy value-added tax and property tax on the acquisition，purchase，sale and holding of digital assts，respectively. In the long term，a special tax system willbe established.Finally，with the help of emerging technologies such as blockchain， the tax colection and management system is optimized， intelligent supervision is implemented，and the risk of loss of digital asset tax sources is reduced.

Key words： digital economy; digital assets; taxability; digital asset tax; tax administration

近年来，我国加快发展数字经济，数字经济的范围、体量、发展速度与日俱增。（剩余12778字）