Tax Incentives and Institutional Responses to Data Asset Transactions

WENG Wuyao; SONG Jiahao

Volume 40 Issue 2

Mar. 2025

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WENG Wuyao, SONG Jiahao. Tax Incentives and Institutional Responses to Data Asset Transactions[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(2): 118-128.

Citation:

WENG Wuyao, SONG Jiahao. Tax Incentives and Institutional Responses to Data Asset Transactions[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(2): 118-128.

WENG Wuyao, SONG Jiahao. Tax Incentives and Institutional Responses to Data Asset Transactions[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(2): 118-128.

Citation:

WENG Wuyao, SONG Jiahao. Tax Incentives and Institutional Responses to Data Asset Transactions[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(2): 118-128.

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Tax Incentives and Institutional Responses to Data Asset Transactions

School of Civil and Commercial Economic Law, China University of Political Science and Law, Beijing100088, China

Received Date: 2024-11-17
Available Online: 2025-03-31
Publish Date: 2025-03-28

Abstract

Abstract

Reviewing the regulations related to the transaction of data assets in China's tax system reveals that such problems in the transaction of data assets as vague definition of transaction nature, high tax burden, difficulties in identification and supervision may result in excessive tax risks in transactions of data assets. In practice, the specialized legislation or amendment for data tax are not conducive to the exertion of incentive function, and the solution to the lack of standardization and effectiveness of local policies, the significant fluctuation of data asset value and the uncertainty of interest ownership. In view of the virtual, replicable and non-exclusive characteristics of data assets, China's tax system can regulate and incentivize data asset transactions by the relevant details and deduction rules in the current income tax law and the value-added tax law, systematically optimizing and adjusting tax policies, adapting data point pricing and platform collection and management responsibilities.
- data asset transaction,
- tax policy,
- tax collection and administration,
- incentive function

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References(41)

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