数字平台经济下税源管理——基于数据资产权属转移视角

Tax Source Management under Digital Platform Economy——Based on the Perspective of Ownership Transfer of Data Assets

数字平台经济带来了诸多税源管理问题,亟需在各国实践的基础上,结合数据资产权属转移,进一步思考数字平台经济下税源管理逻辑与优化路径。数据资产的可税性是数字平台经济下税源管理的必要基础;数据资产权属的明晰化是重要前提;税源的推定是关键环节;"显著经济存在"的认定是核心原则。应明确数据资产法律属性,构建"数据管税"的征管框架;维护国家网络空间主权,用数据权属推定税源的管辖权;推动平台经济管理常规化,促进平台经济税源管理系统化。

Digital platform economy has brought many tax source management problems. It is urgent to further consider the logic of tax source management and the optimization path under digital platform economy based on the practice of various countries and the transfer of the ownership of data assets. The taxability of data assets is the basis for tax source management in digital platform economy;clarity of ownership of data assets is an important prerequisite;the presumption of tax source is the key link;the determination of "Significant Economic Presence" is the core principle. To deal with this, there are three options. First, the legal attributes of data assets should be defined and the collection and management framework of "data tax management" should be constructed. Second, national cyberspace sovereignty needs to be safeguarded and data ownership ought to be used to infer jurisdiction of tax sources. Third, the regularization of platform economic management and the systematization of platform economic tax source management should be promoted.