论数据资产课税的现实困境与破解之策  

On the Practical Dilemma and Solution of Data Assets Taxation

作　　者：贺婉婷 金香爱[1] HE Wanting;JIN Xiang’ai(Law School,Zhengzhou University,Zhengzhou 450001,Henan,China)

机构地区：[1]郑州大学法学院,河南郑州450001

出　　处：《韶关学院学报》2025年第1期30-36,共7页Journal of Shaoguan University

基　　金：国家社会科学基金项目(19BFX170)。

摘　　要：数字经济对传统的税收制度带来了冲击与挑战,围绕数据资产所产生的税收问题已然成为学术界广泛讨论与研究的热点。当前,我国数据资产因课税要素难以确定、估值困难等问题,导致在税种的适用、纳税主体和税基的确认以及税收征管等方面均存在缺陷,难以适应数字经济的发展。对此,应将数据资产的课税嵌入现行税制体系,明确纳税主体、税基等税制要素,推进税收征管数字化转型,充分释放数据资产的潜在经济社会价值,从而促进税收安排与数字经济发展的良性互动。Digital economy has brought shocks and challenges to the traditional tax system,and the tax issues surrounding data assets have become a hot topic of extensive discussion and research in academic circles.At present,China’s data assets are difficult to determine their tax elements and valuation difficulties,leading to defects in the application of tax categories,the confirmation of tax subjects and tax bases,and tax collection and management,which is difficult to apply the development of digital economy.In this regard,the taxation of data assets should be embedded in the current tax system,tax payers,tax base and other tax elements should be defined,the digital transformation of tax collection and administration should be promoted,and the potential economic and social value of data assets should be fully released,so as to promote the benign interaction between tax arrangement and the development of digital economy.

关 键 词：数据资产 数字经济 税收征管 

分 类 号：D920[政治法律—法学] F49[经济管理—产业经济]