本文選題：虛擬貨幣　切入點(diǎn)：國(guó)家干預(yù)　出處：《中央民族大學(xué)》2011年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：經(jīng)濟(jì)法對(duì)網(wǎng)絡(luò)經(jīng)濟(jì)的調(diào)整,是近年來(lái)經(jīng)濟(jì)法研究的熱點(diǎn)問(wèn)題。隨著網(wǎng)絡(luò)經(jīng)濟(jì)的蓬勃發(fā)展,網(wǎng)絡(luò)經(jīng)濟(jì)中虛擬貨幣的影響迅速擴(kuò)大。虛擬貨幣發(fā)展至今,運(yùn)營(yíng)商、網(wǎng)絡(luò)公司及相關(guān)消費(fèi)市場(chǎng)已經(jīng)漸漸從私人的、無(wú)序的狀態(tài)過(guò)渡到有序。立法的保護(hù),行政的干預(yù),司法的維護(hù),使得虛擬貨幣市場(chǎng)在國(guó)家的掌控和調(diào)整下有了更加良好的秩序。同時(shí),虛擬貨幣國(guó)家干預(yù)的出現(xiàn),給現(xiàn)行法律、網(wǎng)絡(luò)運(yùn)營(yíng)公司、消費(fèi)者等帶來(lái)了一系列問(wèn)題。 在經(jīng)濟(jì)法視域下,正確分析虛擬貨幣的國(guó)家干預(yù)問(wèn)題,不僅在理論層面對(duì)傳統(tǒng)的民法物權(quán)、債權(quán)、知識(shí)產(chǎn)權(quán)等理論在互聯(lián)網(wǎng)時(shí)代的發(fā)展、補(bǔ)充有所裨益,而且在應(yīng)用層面完善了金融法和財(cái)政稅收法對(duì)虛擬貨幣的國(guó)家干預(yù)。這一方面能保證網(wǎng)絡(luò)運(yùn)營(yíng)公司最大化的同時(shí),保護(hù)消費(fèi)者的合法權(quán)益不受侵犯；另一方面,對(duì)于促進(jìn)虛擬貨幣市場(chǎng)的有序發(fā)展,從而推動(dòng)網(wǎng)絡(luò)經(jīng)濟(jì)乃至整個(gè)社會(huì)經(jīng)濟(jì)的可持續(xù)發(fā)展具有十分重要的積極意義。 本文主要采用內(nèi)容分析法、比較法、例證法等研究方法。提出我國(guó)對(duì)國(guó)家干預(yù)虛擬貨幣應(yīng)采取的態(tài)度和選擇,并提出完善虛擬貨幣國(guó)家干預(yù)建議。文章分為六個(gè)部分： 第一部分首先歸納了網(wǎng)絡(luò)貨幣的各種特征,在此基礎(chǔ)上與法定貨幣、電子貨幣、以及虛擬物等進(jìn)行比較,闡明了虛擬貨幣的概念、定位及特征,對(duì)本文所研究的虛擬貨幣的范圍進(jìn)行界定。 第二部分論述了國(guó)家干預(yù)虛擬貨幣的產(chǎn)生,指出經(jīng)濟(jì)學(xué)視野下國(guó)家干預(yù)虛擬貨幣的目的,由此歸納出經(jīng)濟(jì)法調(diào)整國(guó)家干預(yù)虛擬貨幣的目的。 第三部分是對(duì)國(guó)家干預(yù)虛擬貨幣發(fā)行問(wèn)題的思考,首先分析了虛擬貨幣發(fā)行的合法性,確定虛擬貨幣的合法標(biāo)準(zhǔn),以該合法標(biāo)準(zhǔn)為前提探討虛擬貨幣發(fā)行的可流通性；接著詳細(xì)論述了國(guó)家從法治層面、發(fā)行條件層面和行政內(nèi)部機(jī)制方面對(duì)虛擬貨幣發(fā)行進(jìn)行的干預(yù)。 第四部分通過(guò)對(duì)虛擬貨幣交易三個(gè)階段的風(fēng)險(xiǎn)研究,闡述國(guó)家對(duì)虛擬貨幣交易的干預(yù)。 第五部分指出了虛擬貨幣的稅收依據(jù),歸納了虛擬貨幣交易的稅收特點(diǎn),由此總結(jié)出國(guó)家稅務(wù)機(jī)關(guān)對(duì)虛擬貨幣交易征稅的制度和辦法。 第六部分指出,構(gòu)建國(guó)家干預(yù)虛擬貨幣保護(hù)制度和國(guó)家干預(yù)虛擬貨幣監(jiān)督管理制度,可以完善國(guó)家對(duì)虛擬貨幣的監(jiān)管,從而更好地達(dá)到國(guó)家干預(yù)虛擬貨幣的效果。
[Abstract]:The adjustment of economic law to network economy is a hot issue in economic law research in recent years. With the vigorous development of network economy, the influence of virtual currency in network economy expands rapidly. Internet companies and related consumer markets have gradually transitioned from a private, disorderly state to an orderly state. The protection of legislation, the intervention of the administration, and the maintenance of the judiciary, At the same time, the emergence of virtual currency state intervention has brought a series of problems to the current law, network operating companies, consumers and so on. From the perspective of economic law, the correct analysis of the state intervention of virtual currency is not only beneficial to the development of the traditional theories of real right, creditor's right, intellectual property and so on in the Internet era, but also beneficial to the development of traditional theories of civil law, such as real right, creditor's right and intellectual property. On the other hand, it can guarantee the maximization of the network operating company while protecting the legitimate rights and interests of the consumer; on the other hand, It is of great significance to promote the orderly development of the virtual money market and to promote the sustainable development of the network economy and even the whole social economy. This article mainly uses the content analysis method, the comparison method, the example method and so on research method, puts forward our country's attitude and the choice to the state intervention virtual currency, and puts forward the suggestion to perfect the virtual currency state intervention. The article is divided into six parts:. The first part first summarizes the various characteristics of network currency, and then compares with legal currency, electronic currency and virtual money, and expounds the concept, positioning and characteristics of virtual currency. The scope of virtual currency studied in this paper is defined. The second part discusses the emergence of the state intervention virtual currency, points out the purpose of the state intervention in the virtual currency under the view of economics, and concludes the purpose of the economic law to adjust the state intervention in the virtual currency. The third part is thinking about the state intervention in the issue of virtual currency issuance. Firstly, it analyzes the legitimacy of virtual currency issuance, determines the legal standard of virtual currency, and discusses the liquidity of virtual currency issuance on the premise of the legal standard. Then it discusses the state intervention in virtual currency issuance from the level of rule of law, the issue conditions and the internal mechanism of administration. In the 4th part, through the risk research of three stages of virtual currency transaction, the state intervention in virtual currency transaction is expounded. Part 5th points out the tax basis of virtual currency, sums up the tax characteristics of virtual currency transaction, and sums up the system and method of taxation on virtual currency transaction by national tax authorities. The 6th part points out that the construction of state intervention virtual currency protection system and the state intervention virtual currency supervision and management system can improve the state supervision of virtual currency, so as to better achieve the effect of state intervention in virtual currency.
【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類(lèi)號(hào)】：D920.4

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