Research on Present Functions, Future Prospect and Taxation Management of Internet Virtual Money

With the rapid development of internet virtual money, its future prospect and taxation management are given more and more serious attention. This paper begin with inevitability of internet virtual money exiting and its present functions, then give a proposal that internet virtual money should be uniformly issued by monetary authority. Under the prerequisite, the implementation steps of levying tax on internet virtual money exchange and virtual commodity trade are designed.