Review of data-related international tax systems

Bofeng XIE

doi:10.11959/j.issn.2096-0271.2022044

您当前的位置：

首页 >

文章列表页 >

Review of data-related international tax systems

TOPIC: DEVELOPING DATA FACTOR MARKET | 更新时间：2024-06-03

- Review of data-related international tax systems
- Big data research Vol. 8, Issue 3, Pages: 78-86(2022)
- 作者机构：
- 作者简介：
- 基金信息：
- DOI：10.11959/j.issn.2096-0271.2022044
  CLC： F812.42
- Online First：2022-05，
  
  Published：15 May 2022
- 稿件说明：
移动端阅览
Bofeng XIE. Review of data-related international tax systems[J]. Big data research, 2022, 8(3): 78-86.
DOI：

Bofeng XIE. Review of data-related international tax systems[J]. Big data research, 2022, 8(3): 78-86. DOI： 10.11959/j.issn.2096-0271.2022044.

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。

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.

关键词

Keywords

references

于施洋 , 王建冬 , 郭巧敏 . 我国构建数据新型要素市场体系面临的挑战与对策 [J ] . 电子政务 , 2020 ( 3 ): 2 - 12 .

YU S Y , WANG J D , GUO Q M . Challenges and countermeasures for building a new factor market system for data in China [J ] . E-Government , 2020 ( 3 ): 2 - 12 .

傅靖 . 关于数据的可税性研究 [J ] . 税务研究 , 2020 ( 8 ): 54 - 61 .

FU J . A research on the taxability of data [J ] . Taxation Research , 2020 ( 8 ): 54 - 61 .

邓伟 . 数据课税理论与制度选择 [J ] . 税务研究 , 2021 ( 1 ): 47 - 53 .

DENG W . Theory and system selection of data taxation [J ] . Taxation Research , 2021 ( 1 ): 47 - 53 .

CORDELL J . Taxing the Internet:the proposal for a bit tax [J ] . Journal of Internet Banking and Commerce , 1997 .

谢波峰 , 尹天惠 . 2020年数字化税收管理与服务研究综述 [J ] . 税务研究 , 2021 ( 4 ): 50 - 55 .

XIE B F , YIN T H . A review of research on digital tax administration and services in 2020 [J ] . Taxation Research , 2021 ( 4 ): 50 - 55 .

龚辉文 . 数字服务税的实践进展及其引发的争议与反思 [J ] . 税务研究 , 2021 ( 1 ): 39 - 46 .

GONG H W . The progress of digital service tax and its reflection [J ] . Taxation Research , 2021 ( 1 ): 39 - 46 .

廖益新 , 宫廷 . 英国数字服务税:规则分析与制度反思 [J ] . 税务研究 , 2019 ( 5 ): 74 - 80 .

LIAO Y X , GONG T . UK digital services tax:rules analysis and institutional reflection [J ] . Taxation Research , 2019 ( 5 ): 74 - 80 .

张春燕 . 法国数字服务税法案的出台背景及影响分析 [J ] . 国际税收 , 2020 ( 1 ): 53 - 57 .

ZHANG C Y . On the background and impact of the French digital services tax act [J ] . International Taxation in China , 2020 ( 1 ): 53 - 57 .

罗翔丹 , 刘奇超 , 李垚林 , 等 . 印度均衡税:理论阐释、立法实践与政策思考 [J ] . 国际税收 , 2018 ( 2 ): 36 - 42 .

LUO X D , LIU Q C , LI Y L , et al . Equalization levy in India:basic theory,legal practice and policy consideration [J ] . International Taxation in China , 2018 ( 2 ): 36 - 42 .

蔡昌 , 赵艳艳 , 李艳红 . 数字资产的国际税收治理研究 [J ] . 国际税收 , 2020 ( 11 ): 27 - 35 .

CAI C , ZHAO Y Y , LI Y H . A research on international tax governance of digital assets [J ] . International Taxation in China , 2020 ( 11 ): 27 - 35 .

杨志勇 . 数字资产税征收的国际实践与我国的政策建议 [J ] . 经济纵横 , 2020 ( 11 ): 102 - 110 .

YANG Z Y . International practice of digital asset tax and policy recommendations for China [J ] . Economic Review Journal , 2020 ( 11 ): 102 - 110 .

张春燕 . 美国加密数字货币的税收问题研究:从制度设计到纳税征管 [J ] . 税务与经济 , 2021 ( 6 ): 14 - 22 .

ZHANG C Y . A study on the taxation of cryptocurrencies in the United States:from institutional design to tax regulation [J ] . Taxation and Economy , 2021 ( 6 ): 14 - 22 .

茉莉·科尔曼 , 刘奇超 , 吴芳蓓 . 欧盟加密货币的增值税问题研究及其引申 [J ] . 国际税收 , 2021 ( 6 ): 38 - 47 .

KOLLMANN J , LIU Q C , WU F B . On the VAT treatment of EU’s cryptocurrencies and extended problems [J ] . International Taxation in China , 2021 ( 6 ): 38 - 47 .

贾丽平 . 我国虚拟财产交易征税:现状、问题与对策 [J ] . 税务研究 , 2014 ( 4 ): 88 - 91 .

JIA L P . Taxation of virtual property transactions in China:current situation,problems and countermeasures [J ] . Taxation Research , 2014 ( 4 ): 88 - 91 .

郑伊 . 税收法律中无形资产的定义问题研究 [J ] . 国际税收 , 2019 ( 1 ): 69 - 74 .

ZHENG Y . A study on the definition of intangibles in tax law [J ] . International Taxation in China , 2019 ( 1 ): 69 - 74 .

朱青 . OECD第二支柱中的IIR规则与美国GILTI税制的差异 [J ] . 税务研究 , 2021 ( 1 ): 85 - 88 .

ZHU Q . Differences between IIR in OECD pillar two and GILTI in American tax system [J ] . Taxation Research , 2021 ( 1 ): 85 - 88 .

赵国庆 . 审视跨国高科技公司避税行为完善我国反避税制度:兼评“双爱尔兰(荷兰三明治)”避税安排 [J ] . 国际税收 , 2013 ( 8 ): 44 - 49 .

ZHAO G Q . Reviewing the tax avoidance of multinational high-tech companies and improving the anti-tax avoidance system in China:reviewing the tax avoidance arrangements of the ‘double Irish(Dutch sandwich)’ [J ] . International Taxation in China , 2013 ( 8 ): 44 - 49 .

国家税务总局广西壮族自治区税务局课题组 , 吴云 , 蒋楠 , 等 . 政府涉企数据“还权”及要素化路径研究:以区块链技术实现中小微企业税务数据资产化及流通为例 [J ] . 税务研究 , 2021 ( 1 ): 59 - 66 .

Research Group of Guangxi Zhuang Autonomous Region Tax Service,State Administration of Taxation , WU Y , JIANG N , et al . Research on the path and elements of returning the government data related to enterprises:taking use of blockchain technology to realize the assetization and circulation of tax data of small,medium and micro enterprises as an example [J ] . Taxation Research , 2021 ( 1 ): 59 - 66 .

Views

650

下载量

CSCD

Alert me when the article has been cited

提交

Tools

Publicity Resources

Industrial analysis and thinking based on “data policies”

Research on the regularity of data factor formation and value release

Structural separation of data property rights based on data factor circulation value chain

Comparative study on laws and regulations related to data transaction

Features and transaction modes of data products in data markets

Related Author

Zhuting PAN

Qinbo BI

Shu YAN

Ailin LYU

Zeyu WANG

Lihua HUANG

Wanli DU

Biyu WU

Related Institution

Venustech Group

Miaodu Think Tank

Shanghai Data Exchange Co., Ltd.

School of Management, Fudan University

Center for Innovation-Driven Development, National Development and Reform Commission

Postal code：100079
Tel：（010）53879208、53859533 Email：bdr@bjxintong.com.cn
Technical support is provided by Beijing Founder electronics co., LTD 京ICP备09064830号-19 京公网安备11010802024621
It is recommended to read the content of this site in Chrome&IE9+. Please switch to extreme mode in browser 360.
Cookies We use cookies to help provide and enhance our service and tailor content. By continuing, you agree to the use of cookies.
Total Visits：273122 Visits Today：28

⁰