数据资源资产化面临的会计实务及税收征管问题研究——以贵州省数字经济发展现状为分析起点  

A Research on Accounting Practice and Tax Administration Issues in Data Resource Monetization:A Case Study of Digital Economic Development in Guizhou Province

作　　者：国家税务总局贵州省税务局课题组 丁习文 赵书强 岳克健 张旭 苏凌志 A Research Group of Guizhou Provincial Tax Service,State Taxation Administration

机构地区：[1]不详

出　　处：《国际税收》2025年第2期3-11,共9页International Taxation In China

摘　　要：数字经济时代,数据已成为继土地、劳动、资本和技术之后的新生产要素,是基础性资源和战略性资源,也是重要的生产力。发展数字经济、构筑数字经济新优势,需要不断壮大数字经济产值,而推动数据资源资产化则是壮大数字经济规模,实现由数据优势向产业优势转变的重要途径。2023年8月,财政部发布《企业数据资源相关会计处理暂行规定》,对数据资源的会计处理和信息披露进行了规范,明确了数据资源资产化的实施路径,为数据资源资产化提供了会计领域的制度保障。但由于数据资源不同于传统资产的特性,其资产化过程还面临会计实务及税收征管领域的诸多难题。本文从贵州省数字经济核心产业发展现状入手,充分调研数据交易平台运营、大数据电子信息等重点企业,分析数据资源资产化过程中的税会差异及涉税风险,探索解决途径,为促进数据资源入表、壮大数据资产提供税务方案。In the era of digital economy,data has become a new production factor following land,labor,capital and technology.It is a basic and strategic resource as well as an important productive force.To develop the digital economy and build new advantages in the digital economy,it is necessary to continuously expand the output value of the digital economy.Promoting the monetization of data resources is an important way to enlarge the scale of the digital economy and realize the transformation from data advantages to industrial advantages.In August 2023,the Ministry of Finance issued the Interim Provisions on Accounting Treatment Concerning the Data Resources of Enterprises,which standardized the accounting treatment and information disclosure of data resources,clarified the implementation path of data resource monetization,and provided institutional guarantees in the accounting field for data resource monetization.However,due to the characteristics of data resources that differ from traditional assets,its monetization process still faces many difficulties in accounting practice and tax administration.Starting from the current development status of Guizhou Province's core digital economy industries,the paper fully investigates key enterprises engaging in the operation of data trading platforms and big data electronic information,analyzes the tax-accounting differences and tax-related risks in the process of data resource monetization,and explores solutions to provide tax plans for promoting data resources to be incorporated into financial statements and strengthening digital assets.

关 键 词：数字经济 数据资源 资产化 会计处理 税收征管 税会差异 

分 类 号：F810.42[经济管理—财政学]