法教义学视角下电商平台中虚拟财产交易可税性辩护

Defense of Taxability of Virtual Property Transactions in E-Commerce Platforms from a Perspective of Legal Dogmatics

摘要: 互联网经济的发展对传统税收法律秩序提出了制度调整新要求，电子商务平台中虚拟财产交易课税问题本质上反映了产权形态创新与税收法定主义之间的冲突。为解决这一治理难题，需构建“双层规范结构”：在实证法层面，应当超越物权–债权二元论的传统民法教义，依据税收中性原则重构课税要求。在法经济学层面，需通过成本收益分析确立最优征税节点，实现征管效率与权利保障的帕累托改进。本文采用规范移植方法，类型化电子商务平台中虚拟财产交易模式，在法秩序统一性原理下达成部门法之间的规范协同。同时，运用法教义学的知识和方法，通过对税法概念–规则及价值–原则的体系化建构，在现行法的效力框架内克服体系冲突，使具有经济价值的虚拟财产交易可被纳入税务行政秩序之中，并落脚于法律适用，为课税行政提供一般性规则。

Abstract: The development of the Internet economy has put forward new requirements for the adjustment of the traditional tax legal order, and the issue of taxation of virtual property transactions on e-commerce platforms essentially reflects the conflict between innovation in property rights and the legalism of taxation. In order to solve this governance problem, it is necessary to construct a “two-tier normative structure”: at the level of empirical law, it is necessary to go beyond the traditional civil law doctrine of property-credit dichotomy, and to reconstruct the taxation requirements based on the principle of tax neutrality. At the level of legal economics, the optimal taxing node should be established through cost-benefit analysis to realize the Pareto improvement of tax administration efficiency and rights protection. This paper adopts the normative transplantation method to typify the virtual property transaction mode in the e-commerce platform, and reach the normative synergy between sectoral laws under the principle of unity of legal order. At the same time, by applying the knowledge and method of legal dogmatics, through the systematic construction of the concept-rule and value-principle of tax law, it overcomes the systematic conflict within the framework of the effectiveness of the existing law, so that the virtual property transactions with economic value can be included in the administrative order of taxation and settled in the application of the law, which provides general rules for the administration of taxation.