The state's tax on game virtual currency

1. According to the official reply of the State Administration of Taxation on the issue of indivial income tax on the income of indivials from buying and selling virtual currency through the Internet (GSH [2008] No. 818), the income obtained by indivials from purchasing players' virtual currency through the Internet and selling it to others after price increase belongs to the taxable income of indivial income tax, The indivial income tax shall be calculated and paid according to the item of "income from property transfer". The original value of an indivial's property in selling virtual currency is the price and related taxes paid for his purchase of network virtual currency. If an indivial is unable to provide evidence of the original value of his property, the original value of his property shall be verified by the competent tax authorities.

2. The State Administration of Taxation emphasizes that the original value of an indivial's property in selling virtual currency, the price paid for his purchase of network virtual currency and related taxes. If an indivial is unable to provide evidence of the original value of his property, the original value of his property shall be verified by the competent tax authorities

according to the relevant sources of Beijing Local Taxation Bureau, the tax rate of indivial income tax calculated according to the "income from property transfer" project is fixed at 20%, and Beijing Local Taxation Bureau will also introce relevant measures to verify the original value of virtual currency property sold by indivials

about virtual currency:

virtual currency refers to the substitute currency circulating in the network virtual world. In addition to the virtual currencies issued by major online game companies with various names, Tencent Q currency is also widely used

at present, the online transaction in the virtual world has greatly exceeded people's imagination, and has formed a huge online transaction market of proction, supply and marketing. Moreover, a group of professional workers specialized in "coin printing" came into being; There are also special exchange shops for various game currencies.

3. Now the virtual RMB has also been issued, and the state's policy on virtual currency must strengthen supervision. In this case, we can agree.

4. This is certainly unreasonable. Virtual currency generally does not need to pay tax. If you pay this tax, it is not equal to your original value. It will be very expensive and not cost-effective

5. Multi currency function: the current currency and account are strongly related, so if there are multi currency accounts, you need to create accounts with different names, such as RMB cash, and the currency is set to RMB. US dollar cash, currency set to us dollar
then, when bookkeeping, adjust the local currency to the current common currency, and select the corresponding account when recording revenue and expenditure. You can query details and reports by selecting currency conditions
the specific rich owners can go to the dig money forum to have a look at the dig money section. The rich owners of dig money all communicate with each other on how to use dig money to keep accounts

6. Really? But it's basically the smallest denomination. It's equivalent to 50 yuan.

7.

Online games purchase virtual currency can require invoice

According to the law of the people's Republic of China on the protection of consumers' rights and interests, Article 22 when providing goods or services, business operators shall issue invoices and other purchase certificates or service documents to consumers in accordance with relevant state regulations or commercial practices; Where a consumer demands a purchase certificate or service receipt such as an invoice, the business operator must issue it

Article 40 when purchasing or using a commodity, a consumer whose legitimate rights and interests are damaged may claim compensation from the seller. After the seller has made compensation, if the responsibility belongs to the procer or other sellers who provide the goods to the seller, the Seller shall have the right to recover the compensation from the procer or other sellers

The law of the people's Republic of China on the administration of tax collection stipulates that Article 56 taxpayers and withholding agents must accept the tax inspection concted by the tax authorities according to law, truthfully reflect the situation, provide relevant information, and shall not refuse or conceal

Article 57 When concting tax inspection in accordance with the law, the tax authorities shall have the right to investigate the situation of taxpayers, withholding agents and other parties concerned with paying taxes or withholding or collecting and remitting taxes from the relevant units and indivials, and the relevant units and indivials shall have the obligation to provide the tax authorities with relevant information and supporting materials

8. According to the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot project of replacing business tax with value-added tax (CS [2016] No. 36), Annex 1 measures for implementing the pilot project of replacing business tax with value-added tax and the notes on sales services, intangible assets and real estate, it is stipulated that "(VII) life services... 3. Tourism and entertainment services
tourism and entertainment services, including tourism services and entertainment services
(1) tourism service refers to the business activities of organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists
(2) entertainment service refers to the business that provides places and services for entertainment activities at the same time
specifically including: singing hall, dance hall, nightclub, bar, billiards, golf, bowling, recreation (including shooting, hunting, horse racing, game machine, bungee jumping, kart, hot air balloon, power umbrella, archery, darts)
therefore, the value-added tax should be paid according to entertainment services, with 6% for ordinary taxpayers and 3% for small-scale taxpayers.

9. Generally, most of the items sold are cards, props or virtual currency (the free game is divided into Yuanbao and game currency) rarely used as the sales standard
point cards are generally sold by point card dealers, so when online game companies give them to point card dealers, point card dealers will issue invoices or transfer from company account to company account, and tax will be dected here
unless the bank account is personal, you don't have to pay tax, but if it is found, it is illegal and there is a suspicion of tax evasion.