A Feasibility Study on Taxation of Data

With the rapid development of the digital economy in the current society, it has become an inevitable direction of tax reform to include data, which is a key production factor, into the object of taxation. Based on defining the object of data taxation, this paper proves the feasibility of data taxation from the perspectives of economy, law and tax collection and management. Immediately thereafter, it puts forward the important problems in the implementation of data taxation, mainly including the difficulty of identifying the subject of data taxation, the dilemma of data transaction price, and the connection between data taxation and sectoral laws. Finally, in view of the aforementioned problems, it is proposed that data should be taxed at an appropriate time and a data trading market should be established, so as to improve the supply of the tax system in the form of "taxing by big data", thereby promoting tax reform and the healthy development of the digital economy.