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网络游戏不再是单纯的消遣,有经济头脑的人已经把它当成产业来做。由此带动的虚拟物品交易也进行得如火如荼。然而,虚拟物品交易市场与以往有形的商品交易市场截然不同,市场先行和立法滞后给虚拟物品交易带来了种种困惑——其中之一就是对虚拟物品交易征税的问题。美国国会联合经济委员会高级经济学顾问DanMiller,日前向国会出具了一项关于虚拟交易税收问题的报告书。报告指出,伴随着大型在线电子游戏中虚拟交易以及虚拟货币流通的迅猛发展,虚拟交易税收问题应该被摆到政府的议事日程上了。据悉,从2007年7月开始,韩国政府规定每半年通过游戏虚拟物品交易获利600万至1200万韩元的卖家需要通过交易中介进行纳税;而每半年交易额在1200万韩元以上的卖家必须单独申请商业许可,并进行独立财务报表提交以及缴纳税金。
Online games are no longer pastime, and economically-minded people have taken it as an industry. The resulting virtual goods transactions have also been in full swing. However, the virtual goods market is different from the tangible commodity trading market in the past. The market advance and the lagging legislation have brought various puzzles in the virtual goods transaction. One of them is the issue of taxation of virtual goods transactions. Dan Miller, senior economics adviser to the United States Congressional Joint Economic Committee, recently issued a report to Congress on the tax implications of virtual transactions. The report pointed out that along with the rapid development of virtual transactions in large-scale online video games and the circulation of virtual currency, the tax issue of virtual transactions should be put on the government’s agenda. It is reported that from July 2007 onwards, the Korean government provides every six months through the game virtual goods transactions profitable 6 million to 12 million won sellers need to pay through the transaction intermediary; and semi-annual transaction volume of 12 million won or more sellers must be alone Apply for a commercial license, submit an independent financial statement, and pay taxes.