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虚拟经济是以资本化定价为其行为基础的一套特定的价值关系,其运行特征相对于实际经济(传统经济)具有更大的不确定性和更大的波动性。实际经济是以成本支撑的定价方式,而虚拟经济是以观念支撑的定价方式。虚拟经济的研究范围包括观念支撑定价导致其价格强烈波动的经济活动领域。~①资本市场是虚拟经济的重要领域,它集中体现了虚拟经济的本质特征。本文力图依据资本市场的性质,对虚拟经济的课税观做一些探讨。
The fictitious economy is a set of specific value relations based on the capitalization pricing for its behavior. Its operating characteristics have greater uncertainty and greater volatility than the real economy (the traditional economy). The actual economy is a cost-supported pricing method, while the fictitious economy is based on the concept of support pricing. The scope of the study of the fictitious economy includes the areas of economic activity whose values support the strong price fluctuations caused by pricing. ① The capital market is an important area of the fictitious economy, which embodies the essential characteristics of the fictitious economy. This paper tries to make some discussion on the taxation of virtual economy based on the nature of the capital market.