近日，上海市税务局在公众号文章中指出，个人通过网络买卖虚拟货币需要缴纳个人所得税。根据《关于个人通过网络买卖虚拟货币取得收入征收个人所得税问题的批复》（国税函〔2008〕818 号）规定，个人通过网络收购虚拟货币，加价后向他人出售取得的收入，属于个人所得税应税所得，应按照“财产转让所得”项目计算缴纳个人所得税。
据悉，《批复》中还提到，个人销售虚拟货币的财产原值为其收购网络虚拟货币所支付的价款和相关税费。对于个人不能提供有关财产原值凭证的，由主管税务机关核定其财产原值。
此外，文章还提到，个人取得的网络红包不一定不需要缴纳个人所得税。在一定条件下，个人取得的网络红包收入需按照“偶然所得”项目计算缴纳个人所得税。然而，企业赠送的具有价格折扣或折让性质的消费券、代金券、抵用券、优惠券等礼品除外。
翻译内容：
News title: Personal income tax levied on virtual currency transactions
Keywords: Virtual currency, Personal income tax, Tax policy
News content:
Recently, the Shanghai Taxation Bureau pointed out in an article that individuals need to pay personal income tax when engaging in virtual currency transactions online. According to the “Replies on the Issues of levying Individual Income Tax on Individual Income Derived from the Purchase and Sale of Virtual Currency through the Internet” (Guo Shui Han [2008] No. 818), the income obtained by individuals from purchasing virtual currency online, adding value, and selling it to others belongs to the taxable individual income and should be calculated and paid according to the “property transfer income” project.
It is reported that the reply also mentions that the cost and related taxes paid by individuals for acquiring virtual currency constitute the original value of the property sold. For those who cannot provide relevant property original value certificates, the original value of the property shall be determined by the tax authorities.
In addition, the article also states that personal income from online red envelopes may not be exempt from personal income tax. Under certain conditions, personal income from online red envelopes needs to be calculated and paid according to the “偶然所得” project. However, gifts such as consumption vouchers, discount coupons, vouchers, and discount coupons given by enterprises are excluded.
【来源】https://www.ithome.com/0/743/839.htm
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