摘要： 我国《关于构建数据基础制度更好发挥数据要素作用的意见》（以下简称“数据二十条”）规定了数据资源持有权、数据加工使用权、数据产品经营权的“三权分置”，这带来了传统税制在纳税人识别、课税对象、税基判难、征管手段等方面的适用难题。作为一种新型生产要素，数据具备经济、法律与征管层面的可税性，应依据其在持有、加工使用和经营三个不同阶段的价值实现方式，设计差异化的课税规则。具体来说，在数据资源持有阶段探索开征数据资源税，在加工使用阶段通过增值税进行税收调节，在数据产品经营阶段对流转增值和经营收益分别课征增值税和企业所得税。同时，整个课税体系须严格遵循税收法定与量能课税原则，以保障课税的合法性、合理性与公平性。

关键词: 数据三权分置, 数据可税性, 税收法定, 量能课税

Abstract: The “Opinions on Building a Data Infrastructure System to Better Play the Role of Data Elements” in China stipulate the “separation of three rights” of data resource ownership, data processing and use rights, and data product operation rights, which brings about difficulties in the application of traditional tax systems in taxpayer identification, taxable objects, tax base judgment, and management methods. As a new type of production factor, data has taxability at the economic, legal, and management levels. Differentiated taxation rules should be designed based on its value realization in the three different stages of holding, processing, use, and operation: Exploring the introduction of data resource tax in the data resource holding stage; Tax regulation through value-added tax during the processing and use stage; During the operation phase of data products, value-added tax and corporate income tax will be levied separately on the transferred value-added and operating income. At the same time, the entire taxation system must strictly follow the principles of tax legality and capacity based taxation to ensure the legality, rationality, and fairness of taxation.

Key words: tripartite rights separation of data, taxability of data, statutory taxation, capacity-to-pay principle