数据要素课税的理论进展与实现路径  

Theoretical Progress and Realization Path of Data Element Taxation

作　　者：方铸 何倩 赵珅 FANG Zhu;HE Qian;ZHAO Shen(Journal Center,Yunnan University of Finance and Economics,Kunming 650221,China;School of Economics,Yunnan University of Finance and Economics,Kunming 650221,China;School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]云南财经大学期刊中心,昆明650221 [2]云南财经大学经济学院,昆明650221 [3]云南财经大学会计学院,昆明650221

出　　处：《云南财经大学学报》2025年第2期49-62,共14页Journal of Yunnan University of Finance and Economics

基　　金：国家社会科学基金青年项目“数据要素课税的理论建构与实现进路研究”(24CJY037)。

摘　　要：伴随新质生产力和新业态的发展,数据要素在数字经济时代的重要性显著凸显,从税收角度研究数据要素治理问题变得更加重要。基于数据要素课税的理论之维、实践之困、破解之道,梳理数据要素课税的研究进展、厘清数据要素课税的研究重点与难点。理论层面从主要围绕数据要素“该不该课税”“该课什么税”“该如何课税”三个重要命题展开研究,初步达成了对数据要素应该课税的基本共识,但针对数据要素应课什么税、如何课税尚未达成共识,目前形成了开征新税种和纳入旧税制管理的争议格局。实践层面,产权划分难、价值计量难、国际协同难、征管滞后等是数据要素课税从理论方案走向具体实践的多重困境。中国应在推进理论研究的基础上,强化制度供给与技术支撑,深化国际协商,汲取国际经验,锚定价值取向,立足国情,设计统筹国际国内两个维度、适应数字经济发展趋势的中国特色数据要素课税制度方案。Along with the development of new quality productive forces and new forms of business,the importance of data elements in the era of digital economy has been significantly highlighted,and it has become more important to study the governance of data elements from the perspective of taxation.Based on the theoretical dimensions,practical difficulties and solutions of data elementstaxation,the articlereviews the research progress of data element taxation and clarifies the research focus and difficulties of data element taxation.At the theoretical level,the research centers on three important propositions about data element:“should data elements be taxed”,“what tax should be imposed”and“how should data elements be taxed”,and a preliminary consensus has been reached that data elements should be taxed,but no consensus has been reached on what tax should be imposed and how to impose taxon data elements.At present,a controversial issue has been formed between levying new taxes and incorporating the tax into the management of the old taxation system.At the practical level,data element taxation has multiple dilemmas from theoretical proposals to concrete practice such as the difficulties in the division of property rights,measurement of value,international coordination,and lagging tax collection and management.China should,on the basis of theoretical research,strengthen institutional supply and technical support,deepen international consultation,learn from international experience,anchor value orientation,and design a data element taxation system with Chinese characteristics that integrates international and domestic dimensions and adapts to the development trend of digital economy based on national conditions.

关 键 词：数据要素 价值创造 税制改革 数据税 

分 类 号：F812.42[经济管理—财政学]