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数据财政的基本框架、运行模式与实施路径

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中国拥有海量的数据资源,且呈现快速增长态势,为构建数据财政提供了良好基础.数据财政是一种政府通过公共数据运营和数据税征收获得收入,并用于推动经济社会发展、实现全民共享数字红利的财政体制.建设数据财政能够更好适应数字经济时代下经济社会发展、财政收支平衡、数据开发利用和收入分配调节等的需求.数据财政由收入和支出两部分组成,收入侧包括公共数据运营收入和数据税.其中,公共数据运营收入主要包括国有企业利润上缴以及数据使用费和收入分成.数据税的备择集合主要包括数据增值税、数据交易税、数据资产税、数据服务税、数据跨境服务税.数据财政被用于维持数据财政运营、推进数字基础设施建设、充实社会保障基金以及其他财政支出等方面.测算发现,全国数据财政的潜在收入规模2025年将达1.27万亿元,占当期全国一般公共预算收入的5.49%;2035年将达8.06万亿元,占当期全国一般公共预算收入的22.85%,有望接力土地财政,成为财政健康发展的重要支撑.为此,应逐步推进数据财政建设,率先开展公共数据运营,再开展数据税征收工作,但要考虑不同层级间、同一层级政府内部的数据权利配置情况.
The Basic Framework,Operating Model and Implementation Path of Data Finance
China has massive data resources which are showing a rapid growth trend and provide a good foundation for building data finance.Data finance is a fiscal system in which the government obtains revenue through public data operation and data taxation and utilizes it to drive economic and social development and achieve the equitable sharing of digital dividends.Building data finance can better meet the needs of economic and social development,fiscal balance,data development and utilization,and income distribution adjustment in the digital economy era.Data finance consists of two parts:revenue and expenditure.The revenue side includes public data operations and data taxes.Among them,public data operation revenue mainly includes profit transfers from state-owned enterprises,data usage fees and revenue sharing.The alternative set of data taxes mainly includes data value-added tax,data transaction tax,data asset tax,data service tax,and data cross-border service tax.Expenditures from data finance are used to maintain data finance operations,build digital infrastructure,enrich social security funds and other fiscal expenditures.Calculations have found that the potential revenue scale of national data finance is expected to reach 1.27 trillion yuan by 2025,accounting for 5.49%of the current national general public budget revenue.By 2035,it will reach 8.06 trillion yuan,accounting for 22.85%of the current national general public budget revenue.It is expected to take over from land finance and become an important pillar supporting the healthy development of the fiscal system.The construction of data finance should be gradually promoted.Public data operations can be carried out first,and then data tax collection can be carried out.However,the allocation of data rights between different levels and within the same level of government must be considered.

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李海舰、唐跃桓

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中国社会科学院数量经济与技术经济研究所

数据财政 数据要素 公共数据运营收入 数据税

中国社会科学院重大创新项目中国社会科学院学科建设"登峰战略"新兴学科和交叉学科资助计划项目中国社会科学院经济大数据与政策评估实验室项目

2023YZD057DF2023XXJC042024SYZH004

2024

改革
重庆社会科学院

改革

CSTPCDCSSCICHSSCD北大核心
影响因子:2.418
ISSN:1003-7543
年,卷(期):2024.(6)
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