大数据 ›› 2022, Vol. 8 ›› Issue (3): 78-86.doi: 10.11959/j.issn.2096-0271.2022044

• 专题:数据要素市场建设 • 上一篇    

数据相关国际税制评述

谢波峰   

  1. 中国人民大学数字税收研究所,北京 100872
  • 出版日期:2022-05-01 发布日期:2022-05-01
  • 作者简介:谢波峰(1976- ),男,中国人民大学数字税收研究所副所长,中国人民大学财政金融学院副教授,国家财政部财政政策研究专家工作室专家,上海市数据科学重点实验室数据科学家,主要研究方向为数字经济时代的现代财税制度、人工智能及大数据在财税领域的深入应用、智慧税务理论与实践。
  • 基金资助:
    国家社会科学基金资助项目(20BJY223)

Review of data-related international tax systems

Bofeng XIE   

  1. Institute of Digital Taxation, Renmin University of China, Beijing 100872, China
  • Online:2022-05-01 Published:2022-05-01
  • Supported by:
    The National Social Science Foundation of China(20BJY223)

摘要:

数据要素作为一种新的生产要素,与之对应的数据税目前并不存在,但存在与其相关的税制。分析了数字服务税、数字资产税以及无形资产税等相关税种与数据税之间的理论联系,阐述了各国在这些税制中的实践情况,从征税范围等税制要素中可以看出相关税种与数据税之间的紧密联系,并展开了相应的评述和分析。基于上述国际实践,认为现有相关税制对于数据税具有重要借鉴意义,数据税的设计应该激励与规范并重、政策与征管联动。

关键词: 数据税, 数据要素, 数字服务税, 数字资产税

Abstract:

The data tax corresponding to the data element as a new factor of production does not exist at present, but there exist certain taxes related to it.The theoretical connection between digital service tax, digital asset tax and intangible asset tax and data tax was analyzed.The practice of each country in these tax systems was introduced.The close connection between related taxes and data tax was shown from the taxation scope and other taxation elements.And the corresponding review and analysis were developed.Based on the above international practices, it was believed that the existing relevant tax systems had important implications for data taxation, and the design of data taxation should emphasize both incentives and regulations, and linkage between policies and collection and management.

Key words: data tax, data factor, digital service tax, digital asset tax

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