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上海稅務公眾號已將"虛擬貨幣納稅"相關文章刪除

2024-01-08 00:11:14

ChainCatcher 消息,上海稅務局公眾號已刪除提及"個人通過網絡買賣虛擬貨幣需繳納個人所得稅"的文章,原因未知。該文章發布於數天前,但在 1 月 7 日上午被廣泛傳播。

被刪除的文章指出,根據《關於個人通過網絡買賣虛擬貨幣取得收入徵收個人所得稅問題的批復》(國稅函〔2008〕818號),個人通過網絡收購玩家的虛擬貨幣,加價後向他人出售取得的收入,屬於個人所得稅應稅所得,應按照"財產轉讓所得"項目計算繳納個人所得稅。

TaxDAO 創始人、原比特大陸稅務總監 Calix 指出,國稅函〔2008〕818號文件發布的時候是用在遊戲幣,但在現在實際執行情況是已經將該條擴大到比特幣等"虛擬貨幣"。不過稅收監管上目前針對比特幣等轉讓所得的涉稅問題,還未出台專門的規定。

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