数据资产费用的企业所得税税前扣除问题研析
A Research on the Pre-tax Deduction of Enterprise Income Taxation of Data Asset Expense
赵海益1
作者信息
- 1. 上海立信会计金融学院财税与公共管理学院
- 折叠
摘要
数字经济时代,数据已经成为与土地、劳动力、资本和技术并列的五大生产要素之一,并成为企业的一项重要资产.为规范企业数据资产费用的企业所得税税前扣除,应在企业所得税制度中将符合条件的数据明确为无形资产,同时要适应数据资产更新迭代快等特点,缩短数据资产的费用摊销期限,允许企业采用加速摊销法摊销数据资产费用.
Abstract
Under the era of digital economy,data has become one of the five major factors of production alongside land,labor,capital and technology,and has become a kind of important asset of enterprises.In order to standardize the pre-tax deduction of enterprise income tax of data asset expenses,the qualified data should be defined as a kind of intangible asset under the enterprise income tax system.It is necessary to adapt to the rapid iteration of data asset,shorten the amortization period of data asset expenses,and allow the enterprises to amortize data asset expenses by accelerating amortization method.
关键词
数据资产/无形资产/企业所得税/税前扣除Key words
Data Asset/Intangible Assets/Enterprise Income Tax/Pre-tax Deduction引用本文复制引用
基金项目
国家社会科学基金一般项目(22BJL026)
上海市教育科学研究一般项目(C2021222)
出版年
2024
NETL
NSTL
万方数据