数据财政框架和实现路径探索  

Research on Data Finance Framework and Its Implementation Path

作　　者：谢波峰[1,2] 朱扬勇 Xie Bofeng;Zhu Yangyong

机构地区：[1]中国人民大学中国财政金融政策研究中心 [2]中国人民大学金融与财税电子化研究所 [3]复旦大学计算机科学技术学院 [4]上海市数据科学重点实验室

出　　处：《财政研究》2020年第7期14-23,共10页Public Finance Research

基　　金：2017年度国家社会科学基金重大项目“‘互联网+’背景下的税收征管模式研究”(项目批准号:17ZDA053)。

摘　　要：本文论证了数据财政概念的合理性,提出数据要素(资源)具有公共性,并认为数据财政是推动数据开放、促进数字经济发展的重要机制,在现代国家治理中可以发挥重要作用,是财政领域新历史阶段的重要任务。论文从边界、方式和手段、制度设计与建设等维度勾勒了数据财政的框架,认为数据财政可以分为狭义和广义,涉及收费方式和税收手段等主要财税工具,需要进行数据服务价格及收费制度、个人信息授权制度、数据交割制度、数据资产管理和评估制度等系统性设计与建设。论文还就市场主体准入、财政运营级次选择、公共基础数据运营体系等核心问题讨论了数据财政的实现路径。论文最后建议,尽快选择若干个地市进行试点,加紧研究已经明确需要的制度和技术方案,尤其要结合新基建重大战略统筹考虑数据财政的探索。This article demonstrates the rationality of the concept of data finance,proposes that the data elements(resources)are public,and considers data finance is an important mechanism to promote data openness and the development of the digital economy.It can play an important role in modern state governance and is an important task in the new historical stage of the financial field.The paper outlines the framework of data-based finance from the dimensions of borders,methods and means,and system design and construction.It believes that data finance can be divided into narrow and broad sense,involving major fiscal and taxation tools such as charging methods and taxation methods,and systematic institution design and construction including personal information authorization system,data delivery system,data asset management and evaluation system are required.The paper also discusses the realization path of data finance on core issues such as market entry,choice of financial operation level,and public basic data operation system.Finally,the thesis suggests that several prefectures and cities should be selected for trial as soon as possible,and the system and technology plan that have been clearly defined should be intensively studied,especially the exploration of data finance should be considered in conjunction with the major new infrastructure strategy.

关 键 词：数据财政 数据要素 数据开放 国家治理 

分 类 号：F810[经济管理—财政学]