数据要素税收:课税方案、国际实践及我国税制完善  

Data Element Taxation:Taxation Scheme,International Practices and Implication for the Improving of Chinese Tax System

作　　者：杜爽 冯明 Du Shuang;Feng Ming(National Academy of Economic Strategy,Chinese Academy of Social Sciences,Beijing 100006,China;Institute of Quantitative and Technological Economics,Chinese Academy of Social Sciences,Beijing 100005,China)

机构地区：[1]中国社会科学院财经战略研究院,北京100006 [2]中国社会科学院数量经济与技术经济研究所,北京100005

出　　处：《当代经济管理》2025年第4期88-96,共9页Contemporary Economic Management

基　　金：中国社会科学院智库基础研究课题“政府收入体系现代化研究”(ZKJC240906);中国社会科学院学科建设“登峰战略”资助计划(DF2023YS27);中国社会科学院哲学社会科学创新工程A类项目“现代财税体制建设与中国式现代化”(2024CJYA02)。

摘　　要：数据要素具有区别于传统生产要素的新特点,增加了数据要素课税问题的复杂性。当前文献基于对数据要素性质和定位的不同认识,形成了数据商品和服务税、数据财产税、数据资产税、数据资源税四种课税思路与方案。从国际实践看,完善数据商品和服务税是目前各国采取的主要手段。我国现行税收制度对数据要素课税具有一定包容性,但也面临相关理论及制度不够完善、数据要素税负现状不清、国际税制改革趋势不明、整体税制结构面临调整等挑战。我国应当通过逐步明确课税规则、完善税收政策、优化税收征管模式等方式,循序渐进地应对数据要素课税可能面临的新挑战。Data as a new kind of production factor have new characteristics which are different from the traditional production factors and increase the complexity of data factor taxation.At present,based on different understandings of the nature of data elements,scholars have formed four approaches regarding the issue of the taxation of data elements,which are data goods and services tax,data property tax,data asset tax and data resource tax.From the perspective of international practice,improving data goods and services tax is the main means adopted by various countries.China’s current tax system is somewhat inclusive of data elements,but it also faces challenges such as incomplete theory and system,unclear status quo of tax burden of data elements,unclear trend of international tax reform,and adjustment of the overall tax structure.China should,by means of clarifying the taxation rules,improving tax policies,adjusting tax collection and management models,alleviate the existing problems of worsening data factor taxation,solve the new problems brought by data factor taxation,and deal with the challenges that may be faced by data factor taxation.

关 键 词：数据要素 税收制度 国际实践 

分 类 号：F812.42[经济管理—财政学] F49