摘要
从理论和制度两方面探讨完善数据交易的税收征管,能够为我国的数据要素市场建设注入秩序性要素。基于对数据交易法律和经济可税性的分析,就当前我国数据交易课税存在的税源隐蔽、定价不均、主体复杂、管辖冲突问题,提出我国可借鉴域外“数字税”的积极内容,遵循数据交易行业的客观发展规律,平衡数据交易的税收公平与行业发展,有效地回应数字经济开启的税制变迁。就对数据交易税收征管制度的探索而言,我国亟需在数据交易的定价层面,健全专门定价与价格监管机制,在全国范围内实现税务机关同其它数据监管主体、税务机关与数据市场主体间的交易信息共享。在税收征管的运行层面则需要构建数据资产管理制度,从技术上有效利用区块链的区分机制,先试先行,借助“数据管税”范式促成数据交易的征管秩序形成。
Theoretically and institutionally,we have discussed how to improve the tax administration of data transactions,which can inject orderly elements into the construction of data factor market in China.Based on the analysis of the legal and economic taxability of data transactions,it is proposed that China can learn from the positive contents of overseas so-called“digital tax”,follow the objective development law of data transactions industry,balance the tax fairness of data transactions between industry development,and effectively respond to the tax changes opened by the digital economy.The proposal suggests that China can learn from the positive content of overseas“digital tax”,follow the objective development way of data transaction industry,balance the tax fairness of data transaction and industry development,and effectively respond to the tax system changes initiated by digital economy.In terms of exploring the tax collection and management system of data transactions,firstly,China needs to improve the special pricing and price supervision mechanism at the level of pricing of data transactions,and realize the sharing of transaction information between tax authorities and other data supervisory bodies,as well as between tax authorities and data market players nationwide.Secondly,at the level of tax collection and administration,it is necessary to build a data asset management system,effectively use the differentiation mechanism of blockchain from the technical point of view,and make use of the paradigm of“tax management by data”to facilitate the formation of a data transaction collection and administration order.
作者
李悦
LI Yue(School of Economics and Law, University of Science and Technology, Anshan Liaoning 114051;School of Economics, Shenzhen Polytechnic, Shenzhen 518055)
出处
《湖南财政经济学院学报》
2021年第4期110-119,共10页
Journal of Hunan University of Finance and Economics
基金
广东省哲学社会科学“十三五”规划学科共建项目“后疫情时代广东民营企业税收营商环境优化法律问题研究”(项目编号:GD20XFX05)
深圳职业技术学院2021年社会科学青年创新项目“深圳自由贸易试验区税收征管制度创新研究”(项目编号:6021310011S)。
关键词
数字经济
数据交易
数字服务
数字税
税收公平
营商环境
digital economy
data transactions
digital services
digital tax
tax fairness
business environment
