数据课税:数据主体分享数据收益的调节机制  

Data Taxation:A Regulatory Mechanism for Data Subjects to Share Data Benefits

作　　者：余晨曦 YU Chenxi(School of Law,Fuzhou University,Fuzhou,Fujian 350100,China)

机构地区：[1]福州大学法学院,福建福州350100

出　　处：《河北开放大学学报》2025年第1期68-71,共4页Journal of Hebei Open University

摘　　要：数字经济时代,数字企业支配用户数据并从中获取巨额经济利益,数据主体作为数据要素价值的贡献者和隐私风险的承担者,理应分享数据收益。但以行业自律和市场调节为主的初次分配无法保障数据主体的合理收益,须依靠作为再分配的数据课税进行调节,以数据要素市场发展与税收秩序维护的兼顾、国库利益维护与税收收益分配正义的兼顾为价值导向,通过完善现行税制与适时开征专门数据税,健全税收收入和支出要素设计,将数据收益“反哺”给数据主体。In the era of digital economy,digital enterprises dominate user data and obtain huge economic benefits from it.Data subjects,as contributors of data element value and bearers of privacy risks,should share the data benefits.However,the primary distribution based on industry self-discipline and market regulation cannot truly realize the justice of data income distribution and must be corrected by data taxation as redistribution.It is necessary to rely on data taxation as redistribution for adjustment,take the consideration of data factor market development and tax order maintenance,the consideration of national treasury interests maintenance and tax revenue distribution justice as the value orientation,and“feed back”data revenue to data subjects by perfecting the current tax system and levying special data tax in time,and perfecting the design of tax revenue and expenditure elements.

关 键 词：数据税 数据收益 初次分配 再分配 

分 类 号：D922.29[政治法律—经济法学]