Tax Regulation On Encrypted Digital Assets

Blockchain technology has been widely used in many fields,such as product traceability,organizational management,audit authentication,but the most widely practiced form of this technology is to encrypt digital assets.In the field of fiscal and taxation law,a large number of tax gray areas are generated with the encryption of digital assets,which leads to the increasingly serious tax evasion problem.In addition,the encryption digital asset market is relatively lack of legal supervision speculation,which has the possibility of individual risk diffusion causing social systemic risk.As a department law in the economic law system,tax law undertakes the function of macro-control.It is necessary to intervene in the encrypted digital asset market and guide the orderly participation of market subjects to resolve regional risks.This urges the field of tax law to provide as soon as possible a clear answer to the qualitative,taxability and specific tax treatment of encrypted digital assets.Only in this way can we cope with the increasingly severe market chaos,ensure national tax interests and safeguard national economic security.However,the solution to the above problems is faced with two basic problems.One is that the underlying technology of encrypted digital assets is complex,and it is difficult to form pertinent academic achievements on the basis of understanding.The second is that there are many disputes over the qualitative and regulatory aspects of encrypted digital assets.A large number of legal studies cannot form a consensus theoretical system based on different assumptions.The main body of this paper is divided into four parts.The problem to be solved is to clarify the concept and classification of encrypted digital assets.After a brief introduction of the underlying technology of encrypted digital assets,based on the research results of the pre-jurisdictional domain and combined with the theoretical system of tax law,the legal nature of encrypted digital assets and tax regulations are studied.The first part is the first chapter.This chapter mainly introduces the concept of encrypted digital assets and the tax law regulatory differences faced by encrypted digital assets at home and abroad,and points out that the deep-seated reasons for this difference are the unclear understanding of the technical structure and the confusion in the selection of regulatory strategies,and the former has obvious causal relationship with the latter.In this section,the technical structure and underlying logic of encrypted digital assets are introduced in detail,and on this basis,the strategy of inclusive and prudent supervision is proposed.The second part is the second chapter,which continues to discuss the tax law response to encrypted digital assets.Because the tax regulation is often based on the identification of prejurisdiction,this chapter focuses on clarifying the pre-jurisdiction of encrypted digital assets.This chapter briefly introduces the different attitudes towards encrypted digital assets in the field of civil and commercial law theory and practice,analyzes the essential attributes of encrypted digital assets in a more precise and rigorous way,clarifies the property attributes of encrypted digital assets and the qualitative conclusions of classification,so as to provide a prerequisite for the subsequent tax regulation.The third part is the third chapter.In the second chapter,the property attribute and classification qualitative conclusion of encrypted digital assets can be regarded as a positive demonstration of taxability.This chapter focuses on responding to some taxable reasons to eliminate the theoretical obstacles to the regulation of encrypted digital assets tax.This chapter combs the public illegality and private illegality of encrypted digital assets,and puts forward that there is generally no public illegality problem in encrypted digital assets,even if there is public illegality,it will not affect the taxability.At the same time,the impact of the identification of illegality of private law that may occur in practical judgments on tax regulations is discussed in classification to solve the problem of coordination between civil and commercial law judgments and tax regulations.The fourth part is the fourth chapter.This chapter is the last part of the full text.It mainly solves the specific tax treatment of encrypted digital assets,which is divided into the tax regulations in the acquisition stage and the tax regulations in the circulation stage.In this part,the author discusses the VAT treatment and income tax treatment of encrypted digital assets,hoping to provide reference for the practice of encrypted digital assets tax law.