Virtual Asset Taxation and Accounting Treatment in a Global Perspective: Insights for China from the Experiences of the United States and South Korea

다국어 초록 (Multilingual Abstract)

[Purpose] This study examines the experience of virtual asset tax and accounting treatments in the United States (US) and South Korea and explores their implications for virtual asset management in China.<BR/>[Methodology] This paper utilizes the literature analysis method to sort out the extant relevant studies, and then combines it with the comparative research method.<BR/>[Findings] Research indicates that the US focuses on treating virtual assets as property and levying taxes. Simultaneously, South Korea has clarified the accounting treatment of virtual assets while gradually implementing the transaction tax on virtual assets.<BR/>[Implications] The experiences of the US and South Korea provide valuable references for China, particularly in terms of virtual asset taxation, accounting treatment, and transaction regulation.