数据要素的价值创造估算与研究——兼议经合组织“双支柱”方案的国际利润分配  

Research on Data Elements and Its Path of Value Creation Estimation:Discussion on the International Profit Distribution in OECD's"DoublePillar"Program

作　　者：邬展霞[1] 李社季 王周伟[2] WU Zhanxia;LI Sheji;WANG Zhouwei

机构地区：[1]上海对外经贸大学会计学院,上海200234 [2]上海师范大学商学院,上海200234

出　　处：《上海商学院学报》2023年第2期60-74,共15页Business Economic Review

基　　金：2020年度国家社科基金项目“偏向性技术进步下数据要素的价值创造估算及应税利润国际分配研究”(编号:20BJY232)。

摘　　要：数据要素成为数字经济快速发展的关键引擎,经合组织于2021年推出了“双支柱”方案,拟推动对跨国数字企业全球利润的国际分配。本文利用空间似不相关模型,验证了数据要素创造价值的复杂路径体系,估算了其空间溢出效应。研究发现,数据要素与非数据资本要素结合共同创造了国内增加值;一个经济体的数字经济水平提高时,数据要素增加会对其他经济水平相近的经济体产生正溢出效应;非数据资本要素投入增加也会加强正溢出作用,劳动力要素的增加会减弱该作用;数字经济基础设施投入对数据要素创造价值具有重要助推作用。据此,本文对经合组织“双支柱”方案的思想进行了若干评论。Data elements have become a key engine driving the rapid development of thone digital economy.In 2021,the Organization for Economic Cooperation and Deveopment(OECD)launched a"double pillar"plan to promote international distribution of global profits from multinational digital enterprises.This paper used a Spatial Seemingly Unrelated Model to verify the complex path system of value creation by data elements and estimated their spatial spillover effects.It is found that the combination of data elements and non-data elements jointly creates domestic added value;when the digital economy level of an economy entity improves,the increase of data elements will have a positive spillover effect on other economies with similar economic levels;an increase in the investment of non-data capital elements also strengthens positive spillover effects,while an increase in labor input weakens this effect;the investment in digital economic infrastructure plays an important role in promoting the creation of value by data elements.Based on these findings,this article has made some comments on the ideas of OECD's"double pillar"program.

关 键 词：数据要素 价值创造 SUR-SDM模型 应税利润国际分配 

分 类 号：F49[经济管理—产业经济]