目前,我国网络游戏装备交易量日益增加,而相应的征税制度却不完善。征税依据以及主体的难以确定,给征税税种制定带来困难。为了弥补此在立法以及实践中的空白,应完善相关法律法规,确定交易征税前提,规范多方交易行为,设立合理的评估机制,规定适合的税种及配套的征税措施,从而建立起完善的网络游戏装备交易税收机制。 At present, the transaction volume of online game equipment in our country is increasing day by day, but the corresponding tax system is not perfect. Basis of tax collection and the subject is difficult to determine, to the tax taxation difficulties. In order to make up for the gaps in legislation and practice, relevant laws and regulations should be perfected to determine the preconditions of transaction tax levying, to regulate the trading activities of multiple parties, to set up a reasonable assessment mechanism, to stipulate appropriate taxes and supporting tax measures so as to establish a sound Network game equipment transaction tax mechanism.