数据要素价值创造的原理、模式及其对税收制度的挑战

Principles and Models about Value Creation of Data Elements and Their Challenges to the Tax System

数据要素是数字经济的微观基础和创新引擎,厘清数据要素的相关概念及其价值创造的经济学模型,并结合其商业模式分类研究数据价值创造对现有税收体系的冲击具有重要意义。数字经济时代,税源主要源自数据要素创造的价值,经济合作与发展组织(OECD)提出的“支柱一”方案下的金额A反映的主要也是该价值,但其销售阈值的设定、转让定价框架下的方案本身又带来新的税收冲突。结合数据要素在税收实践层面的国际进展,以及我国政府关于构建数据要素基础制度的最新文件精神,通过修订常设机构定义、明确数据的税务属性、清晰数据的产权属性、开征数据交易增值税以及数据税等政策途径,将有助于数字经济背景下数据要素课税的政策制定。

Since data elements serve as the micro foundation and innovation engine of the digital economy,it is important to clarify the concepts and value creation economic model of data elements,and to explore their challenges on the existing tax systems combining their business models.In fact,in the digital economy era,tax sources are mainly derived from the value created by data elements.At the same time the Amount A mainly reflects this value which proposed by the Organization for Economic Cooperation and Development(OECD)under the“Pillar I”scheme,but the sales threshold and the scheme itself using the transfer pricing framework can bring about new tax conficts.Taking into account the international progress of data elements in taxation practice,and the spirit of the latest documents of Chinese government on the construction of the basic system of data elements,this paper proposes to revise the definition of permanent establishment,clarify the tax attributes of data,recognize its property rights,and introduce VAT and Data tax on data transactions.