新形势下平台企业数据信息服务涉及税费问题的调查分析

An Investigation and Analysis of Tax and Fee Issues Involved in Data and Information Services of Platform Companies under the New Situation

党的二十大报告要求“加快发展数字经济,促进数字经济和实体经济深度融合,打造具有国际竞争力的数字产业集群”。为深入贯彻落实党中央要求,使税费政策更好地服务数字经济发展,本文对国内三家重要的平台企业及其部分客户进行了调研,发现有两个税费问题在制度上阻碍了数字经济更好发展:一是对平台企业的收入课征文化事业建设费的问题;二是平台企业的客户支付数据信息服务费作为购买生产要素的支出,未能全额在企业所得税税前扣除的问题。针对上述问题,本文提出了优化平台企业数据信息服务收入相关税费政策的建议。

The Report to the 2Oth National Congress of the Communist Party of China(CPC)called for accelerating the development of the digital economy,further integrating it with the real economy,and building internationally competitive digital industry clusters".In order to deeply implement the requirements of the CPC Central Committee and make the tax policy better serve the development of the digital economy,the paper investigates three important platform enterprises and some clients,and finds that there are two tax and fee problems hindering the better development of the digital economy:first,the cultural construction fees imposed on the income of platform businesses;second,expenses paid for the data and information service by clients of platform businesses cannot be fully deducted for the purposes of enterprise income tax.Finally the paper puts forward suggestions for improving tax and fee policy of data and information service income of platform businesses.