Analysis of Legal Issues Concerning Data Taxation

数据作为生产要素，在新兴领域和市场中发挥着重要的作用，已经成为数字经济时代的关键生产要素。随着数据交易市场的建设和数据交易越来越发达，数据课税问题也开始进入人们的视野。税收是实现国家对收益分配的二次调整的重要手段，对于数据要素的发展也起着重要激励和规制作用。因而是否应对数据课税在高速发展的数字信息时代也成为亟待解决的课题。在数据课税的法律问题中，首先要明确的就是数据是否具有可税性，即数据课税的正当性和可行性；其次，由于数据与其他生产要素相比具有更加灵活和难以监管等特点，如何对数据进行课税也是需要讨论的重要问题。目前，数据课税仍然存在一些现实的障碍，尤其是在数据课税的可行性上，如数据的无体性、非独占性和排他性使得数据权属和课税主体确定困难，数据跨国流动性强和联结性问题也导致国际数据税税收规则难以确定。本文以数据的可税性问题出发，进一步讨论了数据课税的可行性路径选择。As a production factor, data plays a crucial role in emerging fields and markets and has become a key production factor in the digital economy era. Taxation is an important means for the state to achieve secondary adjustment of income distribution and plays an important role in stimulating and regulating the development of data factors. Therefore, whether to levy taxes on data has become an urgent issue that needs to be addressed in the era of rapid development of digital information. In the legal issues of data taxation, the first thing to clarify is the taxability of data, that is, the legitimacy and feasibility of data taxation. Secondly, compared with other production factors, data has the characteristics of greater flexibility and difficulty in supervision. How to levy taxes on data is also an important issue to be discussed. Currently, there are still some practical obstacles to data taxation. Especially in terms of the feasibility of data taxation, for example, the intangibility, non-exclusivity and non-excludability of data make it difficult to determine data ownership and tax subjects. The strong cross-border mobility of data and nexus issues also lead to the difficulty in determining international data tax rules. Starting from the issue of the taxability of data, this paper further discusses the feasible path choices for data taxation.