An International Comparative Study on Digital Asset Tax Governance and China's Optimization Approach
The rapid development of the digital economy has promoted the great development of various industries based on digital technology,and digital assets have emerged.Digital asset trading poses new challenges to traditional tax policies and tax governance systems due to its new transaction objects and forms.At present,there are still problems in China,such as difficulties in the evaluation of the digital assets'value,the laws and regulations related to the tax governance of digital assets need to be improved,the disputes over the tax jurisdictions of cross-border digital asset income,and information asymmetry in tax governance of digital assets.By referring to the practice and experience of tax governance of digital assets in selected countries,the paper puts forward relevant suggestions on improving the tax governance of digital assets,including developing the overall reform scheme of digital asset taxation,improving relevant laws and regulations,enhancing tax supervision on digital assets,and strengthening tax cooperation and information sharing of digital assets.
Digital assetsCrypto currencyDigital economyTax governanceTax policy
NETL
NSTL
万方数据
