Legalize And Tax Laws On Online Gaming Trade Deal With

The prosperity of network greatly challenges the world. The network game is quickly developing as an outcome of the prosperity of network industry, and now, it has become a potential rising industry. And the business in network game which object is virtual property is in the ascendant. The whole amount of virtual property trade market exceeds 10 hundred million.The legislation in correlative field is vacant in our country compared with the quickly developing of network game and the prosperity of virtual property trade market. First, virtual property which includes the virtual person's account, money, arming and so on is not unambiguous legal. The property of virtual property is very contradictious. There are some different opinions about the attribute of virtual property: nothingness, real right, creditor's rights and intelligent property nights. The writer thinks that because it is very necessary to regulate virtual property, so we should not dispute on this problem, and we should deal with concrete matters relating to work. It says that it is essential to let virtual property be within the law. Secondly, because virtual property is outside the law, the network game trading is also not legitimate, it is "underground industry", the aftermath of which are two side: one side, dissension about virtual property can not be adjudge successfully; the other side, the Tax Law is helpless to adjust network game business, which result in loss of headspring of tax.This paper will differentiate virtual property from real right, creditor's rights and intelligent property nights. Combining with analysis about the characteristic of property and virtual property, the author claim that virtual property is new form of property and it is should be legal by legislation. The problem of the validity of network game trading will be resolved on this logistic basic. On the basic of validity affirming of virtual property and network game trading, it is can be successful to advance system building for validity of virtual property and network game trading through founding online site and underline site for network game trading which help to let network game trading become well-ordered and canonical and perfect mechanism for dissension disposed.Then, we can discuss the problem of why and how that the Tax Law should intervene network game trading on this second logistic basic. The need of Tax Law intervention manifest from the benefit to the society and the economy. And the feasibility of the intervention will be achieved through those three systems undermentioned: first, found an evaluating mechanism of the value of virtual property; secondly, found an affirming mechanism of the detail of network game trading; thirdly, neaten the modes of network game trading.The logistic thread of this paper is claiming the legalization of network game trading through accepting the legitimacy of virtual property, and then, discussing the necessity and the feasibility of Tax Law intervention to network game trading. The objective is the realization of comprehensive and effective regulation of network game trading and the favorable mutual advancing between the law and the society.