当代经济管理2025，Vol.47Issue(4)：88-96,9.DOI:10.13253/j.cnki.ddjjgl.2025.04.010
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
摘要
Abstract
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 sys-tem 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Key words
data elements/tax system/international practice分类
管理科学引用本文复制引用
杜爽,冯明..数据要素税收:课税方案、国际实践及我国税制完善[J].当代经济管理,2025,47(4):88-96,9.基金项目
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) （ZKJC240906）
中国社会科学院学科建设"登峰战略"资助计划(DF2023YS27) （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). （2024CJYA02）
