数字经济下的数据要素治理与数字税收改革——基于“信用价值集聚生产”创新经济理论的初步探讨  

Data Elements Governance and Digital Tax Reform in the Digitalized Economy: A Preliminary Discussion Framework Based on an Economic Theoretical Innovation of “Credit Value Agglomeration Production”

作　　者：曹明星 CAO Mingxing

机构地区：[1]中央财经大学国际税务研究中心

出　　处：《税务研究》2022年第11期36-42,共7页

基　　金：国家社会科学基金后期资助项目“新时代国际税收治理问题研究”(项目编号:G2021115002L)的阶段性研究成果。

摘　　要：数字经济是一种新经济形态,通过大数据技术手段和制度路径,启动了主体性、整体性、主动性的社会化大生产,联结了更为广大的消费者,并不断跨时空地挖掘不同主体的信用价值能力。这种以数据要素为基础和核心的新型经济形态,也必然有赖于经济理论的创新解释,才能推动数据要素科学治理在所有、所用、所得各个层面的完善。在税收领域,则需要注意实现数字税收在工业经济与数字经济的耦合、数字生产与数字消费的平衡以及税收收入与经济发展的协调,才能理顺数字经济、数据要素、数字税收三者之间的内在逻辑,助力解决数字经济发展的不规范、不平衡与不充分问题。The digitalized economy is a new economic form. Through big data-based technical means and institutional paths, it has initiated the subjective overall and initiative socialized mass production, connecting wider consumers, and has been continuously exploring the credit value capabilities of different subjects across time and space. This new economic form based on data elements at the core must also rely on the innovative interpretation of economic theory to promote the scientific governance of data elements at all sectors of rights in owning, using and earning. In the field of tax reform, it is necessary to pay attention to realizing the coupling of digital taxation between industrial economy and digital economy, the balance of digital production and digital consumption,and the coordination of taxation revenue and economy development, so as to rationalize the logic of the internal connection between the digitalized economy, data elements, and digital taxation, thus helping to solve the problems of irregularity, imbalance and inadequacy of economic development including the digitalized economy.

关 键 词：数字经济 数据要素 数字税收 信用价值 集聚生产 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学] F49[经济管理—财政学]