数据相关国际税制评述

doi:10.11959/j.issn.2096-0271.2022044

Abstract

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

CLC Number:

F812.42

Bofeng XIE. Review of data-related international tax systems[J]. Big Data Research, 2022, 8(3): 78-86.

Figures/Tables 2

References 18

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税种名称	特点	典型案例
数字服务税	以数据为核心提供的服务，针对服务的收入课税	搜索服务
数字资产税（虚拟财产税）	数据本身具有价值，而非基于数据的产品或服务，针对数据价值课税	比特币、非同质化代币（nonfungible token，NFT）
软件服务税	软件提供处理数据及服务的功能，但并不一定以数据为主要依托方式，针对软件服务的收入课税	销售软件、提供服务
知识产权税（无形资产税）	知识产权作为无形资产，针对资产价值或交易收入课税，经常以数据为载体	转让知识产权

国家	税率	课税范围	全球收入门槛	国内收入门槛	进展阶段
比利时	3%	出售用户数据	7.5亿欧元	500万欧元（560万美元）	提议
捷克	5%	提供用户数据	7.5亿欧元	1亿捷克克朗	提议
法国	3%	基于用户数据的广告服务	7.5亿欧元（8.4亿美元）	2 500万欧元（2 800万美元）	已实施（自2019年1月1日起追溯适用）
意大利	3%	传输使用数字界面生成的用户数据	7.5亿欧元	550万欧元	已实施（自2020年1月起生效）
西班牙	3%	销售用户数据	7.5亿欧元	300万欧元	已实施（自2021年1月起生效）
英国	2%	销售数据取得的收入	5亿英镑	2 500万英镑	已实施（自2020年4月1日起追溯适用）

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