数据资产的课税难点与解决路径探讨  

A Discussion on Tax-related Difficulties and Solutions of Data Assets

作　　者：王竞达[1] 刘东 付家成 Wang Jingda;Liu Dong;Fu Jiacheng

机构地区：[1]首都经济贸易大学财政税务学院

出　　处：《复印报刊资料（财政与税务）》2022年第2期41-45,共5页

基　　金：北京市社会科学基金面上项目“北京地区上市公司财政补贴经济效益与社会效应的动态效果研究”(项目编号:17YJB006)的阶段性研究成果。

摘　　要：数字经济时代,数据成为新的关键生产要素,在价值创造中发挥着越来越重要的作用。数据资产的可交易性、创造价值性和收益性使得对其征税成为必然。现阶段,我国没有必要开征专门的数据资产税,可将对数据资产征税嵌入现行税制体系,但应合理确定数据资产税基,对数据资产制定相应的税收优惠政策,同时积极采用现代信息技术加强数据资产的信息化征管。In the digital economy era,data becomes a new key production factor,playing an increasingly important role in value creation.Taxation of data assets is inevitable due to its tradability,value creativity and profitability.Currently,there is no need to levy a special data assets tax in China.Instead,the taxation of data assets can be embedded in the current tax system.However,the tax base of data assets should be reasonably determined,corresponding tax incentives should be formulated for data assets,and modern information technology should be actively adopted to strengthen the tax enforcement of data assets.

关 键 词：数据资产 税基 税率 税收征管 数字经济 

分 类 号：F812.42[经济管理—财政学] F49