我国网络游戏产业发展迅猛,且网络游戏中涉及的虚拟财产数额巨大。从长远利益看,我国法律应当将虚拟财产纳入税法范围。但是要实现对虚拟财产征税必须满足一定的前提,本文主要探讨了对网络游戏中虚拟财产征税的几个前提问题,以期实现网络游戏虚拟财产征税的合法性、合理性以及可行性。 China’s online game industry is developing rapidly, and the amount of virtual property involved in online games is huge. In the long run, our law should include the virtual property in the tax law. However, in order to realize the taxation of virtual property, certain prerequisites must be met. This article mainly discusses several prerequisites for taxation of virtual property in online games, in order to realize the legitimacy, rationality and feasibility of taxation of virtual property in online games.