国家税务总局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家税务总局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 2008-9-28
北京市地方税务局： 你局《关于个人通过网络销售虚拟货币取得收入计征个人所得税问题的请示》（京地税个[2008]114号）收悉。现批复如下： 一、个人通过网络收购玩家的虚拟货币，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。 二、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。 三、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。国家税务总局二○○八年九月二十八日
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