Study on Tax Governance of Data Assets in the Context of Digital Economy
DOI:
https://doi.org/10.53469/ijomsr.2023.06(06).05Keywords:
Tax Treatment, Digital Economy, Data Assets, Tax AdministrationAbstract
With the rapid development of the digital economy, data assets have become an important part of enterprises, and the scale of China's digital economy will reach 50.2 trillion yuan in 2022, with the total amount ranking the second in the world, and the proportion of GDP rising to 41.5 per cent, making the digital economy an important engine for stable growth and transformation. In this context, the traditional tax system is difficult to adapt to the rapid change and development of the digital economy, and China's tax policy is facing a major challenge. Based on the current situation that the tax treatment mechanism of data assets in the traditional economic model has been impacted and the phenomenon of tax loss has become increasingly serious, this paper takes today's tax collection and management standards as the starting point, explores the reasons for the mismatch between them and the data assets, and puts forward the conception of the specific application framework and the corresponding suggestions.
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