数字经济背景下加密货币的税收问题研究——以比特币的挖矿机制为例

Research on Tax Issues in the Context of Dig-ital Economy—Take the Mining Mechanism of Bitcoin as an Example

摘要: 随着数字经济的不断发展，以比特币为代表的数字加密货币盛行，给相关税收征管带来了极大挑战。本文从比特币的基本原理出发，利用python还原其挖矿机制，梳理比特币的交易流程。通过比较世界其他各国对比特币属性的界定以及相关税收政策，提出我国未来关于数字货币税收征管问题的设想。

Abstract: With the continuous development of the digital economy, the prevalence of digital encrypted cur-rency represented by bitcoin has brought great challenges to the relevant tax collection and man-agement. Based on the basic principle of bitcoin, this paper uses python to restore its mining mechanism and combs the trading process of bitcoin. By comparing the definition of Bitcoin attrib-ute and related tax policies in other countries in the world, this paper puts forward the assumption of tax collection and management of digital currency in the future.