数据税收的内涵、作用及发展

The Connotation,Contribution and Development of Data Taxation

数据要素作为新的生产要素,建立与其相适的数据税收制度是目前的热点话题。本文从与之相关的数据相关税制和平台经济税收等两个问题开始,思考了数据税收的内涵,认为解决这两个问题的核心都是需要针对数据要素做出税收创新安排,这一制度必须是有利于数据要素流通和使用,并进一步联系数字经济及其核心产业分类标准进行分析,提出数据税收也是解决数字经济税收问题的关键,同时数据税收也将为智慧税务的建设提供更好的外部数据环境和未来战略发展方向。文章最后简介了数据税收制度的现状,对未来发展进行了设想。

As a new factor of production,the establishment of an appropriate data taxation system is a hot topic at present.This paper considers the connotation of data taxation starting from two issues related to it,such as data-related taxation system and platform economy taxation,and believes that the core of solving both issues is the need to make innovative taxation arrangements for data elements,and this system must be conducive to the circulation and use of data elements,and further analyzes it in relation to the digital economy and its core industry classification standards,and proposes that data taxation is also the key to solve the digital economy.At the same time,data taxation will also provide a better external data environment and future strategic development direction for the construction of smart taxation.The article concludes with an overview of the current status of the data taxation system and a vision of the future development.