数据资产课税的法理逻辑、困境检视与制度优化  

The Legal Logic,Predicament Analysis and Optimization Path of Data Assets Taxation

作　　者：廖明月 成倚欣 万龄熙 Liao Mingyue;Cheng Yixin;Wan Lingxi

机构地区：[1]西南政法大学商学院

出　　处：《财政科学》2024年第12期33-46,共14页Fiscal Science

基　　金：重庆市社会科学规划项目“成渝地区双城经济圈税收环境优化的政府协同法律机制研究”(项目编号:2020QNFX08);重庆市教育委员会科学技术研究项目“推进重庆‘专精特新’企业高质量发展的财税金融政策研究”(项目编号:KJQN202400328)。

摘　　要：在数字化转型政策的推动下,数据资产已成为企业提升价值创造能力的关键,展现出巨大的经济价值。同时,数据资产走向市场,催生了现实中的应税行为,纳税人理应承担数据资产交易的纳税义务。然而,当前税收制度主要基于传统工业经济构建,与数据资产交易的课税需求存在不适性,影响了税收的公平和效率。据此,厘清数据资产交易课税的理论逻辑,构建匹配的税收制度已成为必然。数据资产交易课税的逻辑在于数据资产已成为数字经济时代重要的生产要素和交易对象,其交易行为涉及新增价值的实现,对数据资产交易进行课税,既是国家行使税收主权的体现,也是促进数据资产市场健康发展的必要手段。同时,在明确基本课税路径的基础上,构建充分考虑数据资产特点和交易特性的课税制度,有利于数字经济的繁荣和创新。Under the impetus of digital transformation policies,data assets have become a key factor for enterprises to enhance their value creation capabilities,demonstrating significant economic value.Simultaneously,as data assets enter the market,they give rise to taxable activities in reality,and taxpayers are obliged to fulfill their tax obligations on data asset transactions.However,the current tax system is primarily constructed based on the traditional industrial economy,which is not fully compatible with the taxation needs of data asset transactions,affecting the fairness and efficiency of taxation.Therefore,clarifying the theoretical logic of taxation on data asset transactions and constructing a matching tax system has become imperative.The logic behind taxing data asset transactions lies in the fact that data assets have become important factors of production and subjects of transaction in the era of the digital economy.The transaction of data assets involves the realization of added value,and taxing these transactions is both an exercise of national tax sovereignty and a necessary means to promote the healthy development of the data asset market.Moreover,on the basis of defining the fundamental taxation approach,constructing a tax system that fully considers the characteristics of data assets and the nature of their transactions is conducive to the prosperity and innovation of the digital economy.

关 键 词：数据要素 数据资产交易 课税制度 增值税 所得税 

分 类 号：F812.42[经济管理—财政学]