数据资产交易的税收激励与制度因应  

Tax Incentives and Institutional Responses to Data Asset Transactions

作　　者：翁武耀[1] 宋嘉豪 WENG Wuyao;SONG Jiahao(School of Civil and Commercial Economic Law,China University of Political Science and Law,Beijing100088,China)

机构地区：[1]中国政法大学民商经济法学院,北京100088

出　　处：《广东财经大学学报》2025年第2期118-128,共11页Journal of Guangdong University of Finance & Economics

基　　金：国家社会科学基金项目(20BFX157)。

摘　　要：检视我国税收制度中与数据资产交易相关的规则,发现其对数据资产交易行为存在性质界定模糊、税收负担较高、识别监管不易等问题,可能导致数据资产交易的税务风险过重。实践中,数据税专门立法或修法不利于激励功能的发挥,现行地方政策规范性不足难以提供稳定的激励预期,税收征管中数据资产价值波动较大且权属复杂会进一步削弱激励效用。因此,针对数据资产的虚拟、可复制以及非排他等特性,我国税收制度可从完善现行所得税法与增值税法中的相关细目与抵扣规则、系统优化和调整税收政策、适配数据点定价与平台征管责任等方面规范和激励数据资产交易。Reviewing the regulations related to the transaction of data assets in China's tax system reveals that such problems in the transaction of data assets as vague definition of transaction nature,high tax burden,difficulties in identification and supervision may result in excessive tax risks in transactions of data assets.In practice,the specialized legislation or amendment for data tax are not conducive to the exertion of incentive function,and the solution to the lack of standardization and effectiveness of local policies,the significant fluctuation of data asset value and the uncertainty of interest ownership.In view of the virtual,replicable and non-exclusive characteristics of data assets,China's tax system can regulate and incentivize data asset transactions by the relevant details and deduction rules in the current income tax law and the value-added tax law,systematically optimizing and adjusting tax policies,adapting data point pricing and platform collection and management responsibilities.

关 键 词：数据资产交易 税收政策 税收征管 激励功能 

分 类 号：F49[经济管理—产业经济] F812.42