【摘要】网络游戏产业已成为一个朝阳产业，伴随其产生的网络游戏虚拟财产交易也已成为一个新兴市场。据估计其规模已近10亿元。与网络游戏的迅速发展和网络游戏虚拟财产交易市场不断繁荣形成鲜明对比的是，我国与此相关的法律非常欠缺甚至处于空白状态。本文针对网络游戏虚拟财产交易的现实状况，分析了网络游戏虚拟财产交易征税的必要性和可行性。通过考察和借鉴国外的立法经验，对我国网络游戏虚拟财产交易的税收征管提出了具体建议，并初步构建了相应的税收征管制度。

【关键词】虚拟财产 虚拟财产交易 税收征管

【Abstract】Because of the network game sector has been a sunrise industry, the virtual property transaction of the network game is becoming an emerging market. It is estimated that the whole amount of virtual properly trade market exceeds 10 billion yuan. The legislation in correlative field is vacant in our country compared with quickly developing of network game and the prosperity of virtual property market. In view of the realistic situation of virtual property transaction of the network game, this article analyzes the necessity and feasibility of the virtual property transaction network game tax. Through the survey and reference of foreign legislative experience, it puts forward concrete suggestions about the virtual property transaction tax collection, and preliminary constructs corresponding tax collection system.

【Key words】Virtual property；Virtual property transaction；Tax collection and management