The Study On Legal Issues Concerning Tax Collection And Administration Of Transactions About Onlinegame Virtual Goods

The rapid development of Information technology has changed our social economy structure.More and more people in the new virtual social space--live,work and play.The onlinegame has shown its great value,and becomes a new economic growth point.Therefore there is no doubt that the virtual goods is the product of the onlinegame in the certain environment,moreover,it is significant to game carriers and players.As the onlinegame develops in the future,transactions about the onlinegame virtual goods brought deep influence to the society.It changed the pattern of economy,and challenged the traditional tax law.In this paper,I analyzed the problems of tax collection and administration the transactions brought,considered the measures of international society,and put forward the plans to solve the problems mentioned above.The paper is divided into four parts. Part ,focused on the development and features of the onlinegame and transaction about virtual goods.Part ,probed into the problems that onlinegame transaction about virtual goods brought to tax law.Part ,I analyzed the approaches of international and summed up the reasons of difference.The problems of traditional tax law that onlinegame transaction about virtual goods brought are different from countries to countries.So the plans are different too.In order to solve the problems,I compared the measures carried out by America,Korea. Part ,with its emphasis on solving the problems,has put forward suggestions of setting up a legal system .The system contains principles of tax administration and specific plans,and so on. Finally, this paper summarizes conclusions for the results of the study.