An Analysis of the Taxation Issues after Enterprise Data Resources included in the Accounting Entries and Financial Statements
With the promulgation and implementation of the Provisional Regulations on Accounting Treatment of Enterprise Data Resources,enterprise data resources have been officially included in the accounting entries and financial statements.Meanwhile,issues related to enterprise data resources taxation have been gradually emerging.Taxation on enterprise data resources can help to increase government tax revenue,narrow regional digital economic development gaps,and strengthen supervision of enterprise data resources.For this purpose,it is possible to choose to levy value-added tax in the circulation tax and enterprise income tax in the income tax on the data resources of enterprises,and to levy data resource use tax in the property tax.This paper tries to design corresponding tax systems to provide reference and inspiration for improving the taxation of enterprise data resources,and thus assist in the construction of basic data resources system in China.
Data ResourcesAccounting TreatmentValue-added TaxEnterprise Income TaxData Resource Usage Tax
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