ABSTRACT:- The digital economy is developing rapidly, and digital assets are in the ascendant. Because China has not yet clarified the relevant policies and measures on taxing digital assets, a large number of tax revenues have been lost. Taxing digital assets is an inevitable product of the development of the digital economy era, and also brings certain challenges to the improvement of our tax system. This paper aims to clarify the significance of taxing digital assets, recognize the problems faced by taxing digital assets, and put forward solutions to the problems of taxing digital assets in China.
Key words:- Digital economy; digital assets; tax policy