企业数据资源入表后课税问题浅析

An Analysis of the Taxation Issues after Enterprise Data Resources included in the Accounting Entries and Financial Statements

随着《企业数据资源相关会计处理暂行规定》的颁布与施行,企业数据资源正式入表,与此同时,与企业数据资源课税有关的问题逐步显现出来。对企业数据资源征税,有助于增加政府的税收收入、缩小区域数字经济发展差距、加强对企业数据资源的监管。为此,可选择对企业的数据资源征收流转税中的增值税、所得税中的企业所得税,并在财产税中开征数据资源使用税。本文设计了相应的税收制度,以期为完善企业数据资源课税提供借鉴和启示,从而助力我国数据资源基础制度建设。

With the promulgation and implementation of the Provisional Regulations on Accounting Treatment of Enterprise Data Resources,enterprise data resources have been officially included in the accounting entries and financial statements.Meanwhile,issues related to enterprise data resources taxation have been gradually emerging.Taxation on enterprise data resources can help to increase government tax revenue,narrow regional digital economic development gaps,and strengthen supervision of enterprise data resources.For this purpose,it is possible to choose to levy value-added tax in the circulation tax and enterprise income tax in the income tax on the data resources of enterprises,and to levy data resource use tax in the property tax.This paper tries to design corresponding tax systems to provide reference and inspiration for improving the taxation of enterprise data resources,and thus assist in the construction of basic data resources system in China.