摘要
随着全球数字治理的深入推进,围绕数据要素的课税方案日益成为各国关注的焦点问题。围绕数据要素课税展开研究,通过构建CGE模型,从近期、中期和远期层面分别模拟不同阶段调整改进的税收政策。一方面考察GDP、通货膨胀和进出口贸易等宏观经济指标的变化,另一方面深入分析其对不同行业的具体影响,并进行实际成效的高低对比分析。结果显示,引入数据调节税与资产税的中期政策在诸多方面的表现优于其他两阶段,政策制定者应将中期政策作为数据要素课税政策规划的重点方向。在制定长期政策时,应充分考虑中期政策的框架与实施经验,确保政策的连贯性与递进性,以实现宏观经济的稳定增长与结构优化。
With the deepening of global digital governance,taxation schemes for data elements have increasingly become a focus of attention for various countries.This paper examines changes in macroeconomic indicators such as GDP,inflation,and import and export trade,and analyzes their specific impacts on different industries,comparing the actual effectiveness of each.The results show that the medium-term policy of introducing data adjustment tax and asset tax outperforms the other two stages in many aspects.Policymakers should focus on this medium-term policy as the key direction for planning data element taxation policies.When formulating long-term policies,the framework and implementation experience of medium-term policies should be fully considered to ensure policy continuity and progression,so as to achieve stable macroeconomic growth and structural optimization.
作者
曹青
王涛
CAO Qing;WANG Tao(Party School of Tianjin Municipal Committee of the CPC,Tianjin 300190,China;School of Pubulic Finance and Taxation,Capital University of Economics and Business,Beijing 100070,China)
出处
《税务与经济》
北大核心
2026年第1期52-59,共8页
Taxation and Economy
基金
天津市哲学社会科学规划青年项目(TJYJQN24-012)。
关键词
数据要素
税制设计
数字经济
税收政策
Data Elements
Tax System Design
Digital Economy
Tax Policy
