Review of data-related international tax systems

The data tax corresponding to the data element as a new factor of production does not exist at present, but there exist certain taxes related to it.The theoretical connection between digital service tax, digital asset tax and intangible asset tax and data tax was analyzed.The practice of each country in these tax systems was introduced.The close connection between related taxes and data tax was shown from the taxation scope and other taxation elements.And the corresponding review and analysis were developed.Based on the above international practices, it was believed that the existing relevant tax systems had important implications for data taxation, and the design of data taxation should emphasize both incentives and regulations, and linkage between policies and collection and management.