解析比特幣的稅收問題

A Study on the Bitcoin Taxation

作為一種新型去中心化的虛擬貨幣，比特幣在其誕生後的短短幾年內風靡世界，各國政府對比特幣的立場也正日益明朗化，但對比特幣的徵稅還處於懸而未決的階段。本文從比特幣的基本原理和經濟屬性的角度解讀比特幣，並基於此探討對比特幣徵稅的必要性和可行性，從而為中國的比特幣徵稅之路奠定基礎。

As a new type of decentralized virtual currency, the bitcoin has quickly gained popularity within a few years after its birth. The government around the world has started to define its position, but the bitcoin taxation is still pending. This paper introduces the bitcoin in terms of its basic principles and property characters and then analyzes the necessity and feasibility of bitcoin taxation ,which would help to pave the way for taxing bitcoin in China.