Along with the continuous development of the digital economy, data elements have become an important factor of production, which plays a key role in promoting economic growth, enhancing enterprise competitiveness and optimising resource allocation. The growth of economic value and commercial application of data elements has become more and more significant, which makes the issue of taxing data elements become the core focus of global fiscal policy research; however, due to the characteristics of intangible, mobile and cross-border, the traditional tax system is facing challenges. However, because of the intangible, mobile and cross-border characteristics of data, the traditional tax system is facing challenges and impacts, and how to define the property rights of data, estimate the value of data, and formulate a fair and reasonable tax policy has become a problem that needs to be solved urgently. This paper analyses the theoretical basis of data element taxation and summarizes the practical experience of major international countries through literature analysis and case study, By comparing domestic and international cases on data element taxation in recent years systematically explores the current development status of data element taxation in China and the institutional, technical and legal dilemmas faced by China, and gives countermeasures that can improve the tax system, advance the pace of system construction, promote the scientific perfection of China’s data element taxation system, and promote the formation of a healthy situation of the digital economy.
Fan et al. (Mon,) studied this question.