Research On The Construction Of Tax System For Data Transactions In China

This article studies the institutional construction of data transaction taxation.Firstly,the definition of data assets is clarified,and then the property attributes and categories of data are analyzed and explained.The necessity and feasibility of data transaction taxation are demonstrated.By comparing the rules of digital asset taxation in foreign countries,countermeasures and suggestions are proposed for China’s data tax governance.In addition to the introduction and conclusion,the full text is mainly divided into the following five parts:The first part introduces the background and significance of the topic,focusing on the current status of scholars’ research on data taxation system,in order to provide theoretical and practical basis for data transaction taxation in the following text.The second part introduces the premise considerations of data as the object of taxation.Firstly,it clarifies the property attributes of the data,and secondly,it explores the property categories to which the data belongs.The third part introduces the theoretical premise and logical mechanism of data transaction taxation.In terms of theoretical roots,data transaction taxation originates from the principle of tax legality and tax fairness,the theory of productivity and relations of production,the value of data elements based on the value chain theory,and the data tax governance based on the tax burden shifting theory.The logical mechanism of data transaction taxation mainly includes the following four aspects: legal constraints determine the prerequisite conditions for taxation;The circulation system stipulates the basis for tax measurement;The key link in determining the type of value for taxation;The regulatory mechanism determines the key guarantees for taxation.The fourth part introduces the tax differences and difficulties of data transactions,mainly studying the current situation of data taxation in some countries and regions,and comparing it with China’s tax practices,in order to provide experience and reference for China’s data transaction taxation;At the same time,it also discussed in detail the difficulties and challenges in the current reality of data transaction taxation.The fifth part explores the feasible path of data transaction taxation.In the aspect of suggestions on the construction of the legal system of data transaction taxation,this paper puts forward the direct tax and indirect tax taxation scheme of data transaction.In addition,in terms of institutional protection,the following three suggestions are proposed:firstly,to comprehensively promote tax legislation,law enforcement,and judiciary;Secondly,optimizing data circulation to establish a solid foundation for data taxation;The third is to use digitization to achieve coordination between data tax system and tax collection and management.