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在数字经济浪潮席卷全球的当下，企业正经历着从商业模式到资产形态的深刻变革。数据已成为核心生产要素，跨境交易频繁化、资产无形化、技术智能化等趋势，既为企业带来了前所未有的机遇，也带来了税务合规与资本增值的双重挑战。
In the current era when the wave of the digital economy sweeps the globe, enterprises are undergoing profound transformations from business models to asset forms. Data has become the core production factor. Trends such as the frequency of cross-border transactions, the intangibility of assets, and the intelligence of technologies not only bring unprecedented opportunities to enterprises but also pose dual challenges of tax compliance and capital appreciation.
如何在数字经济浪潮中构建科学的税务策略、激活数据资产价值、规避跨境流动风险，已成为企业实现稳健发展的必修课。本文聚焦于数字经济时代企业的税务策略与资本增值，契合当下经济发展趋势和企业关注重点，旨在为企业在新经济环境下的发展提供初步指导。
How to build scientific tax strategies, activate the value of data assets, and avoid cross-border flow risks in the digital economy has become a required course for enterprises to achieve stable development. This paper focuses on the tax strategies and capital appreciation of enterprises in the digital economy era, aligning with current economic trends and addressing key concerns of businesses. It aims to provide preliminary guidance for corporate development in the new economic environment.
一、税务策略：从“合规底线”到“价值杠杆”Tax Strategies: From the "Compliance Bottom Line" to the "Value Lever"
数字经济的特性要求企业税务管理突破传统框架，向全生命周期、多维度规划转型。
The characteristics of the digital economy require that corporate tax management break through the traditional framework and transform towards full - life - cycle and multi - dimensional planning.
（一）全生命周期纳税规划Full - life - cycle Tax Planning
企业需根据不同发展阶段（初创、成长、成熟、转型）匹配税务策略。例如，初创期可优先利用研发费用加计扣除政策（最高100%），以降低初始成本，促进技术创新；成长期可通过股权架构设计优化税负，合理分配利润，提升企业价值；成熟期可探索跨境利润分配与税收协定应用，降低跨境税负，提升国际竞争力。
Enterprises need to match tax strategies according to different development stages (start - up, growth, maturity, transformation). For example, during the start - up period, enterprises can give priority to using the R & D expense super - deduction policy (up to 100%) to reduce initial costs and promote technological innovation; during the growth period, they can optimize the tax burden through equity structure design, allocate profits reasonably, and enhance enterprise value; during the maturity period, they can explore cross - border profit distribution and the application of tax treaties to reduce cross - border tax burdens and enhance international competitiveness.
（二）无形资产与数据资产的税务处理 Tax Treatment of Intangible Assets and Data Assets
知识产权、数据资源的资本化与摊销需兼顾会计准则与税法要求。例如，知识产权实缴可优化资本结构，但需防范因评估偏差引发的税务争议；数据资产入表后，需关注其重估增值的所得税影响。根据财政部《企业数据资源相关会计处理暂行规定》，符合条件的数据资源可确认为无形资产或存货，提升财务报表质量。
The capitalization and amortization of intellectual property rights and data resources need to take into account both accounting standards and tax law requirements. For example, the actual contribution of intellectual property rights can optimize the capital structure, but it is necessary to guard against tax disputes caused by evaluation deviations; after data assets are included in the balance sheet, attention should be paid to the income tax impact of their revaluation increments. According to the "Interim Provisions on the Accounting Treatment of Enterprise Data Resources" issued by the Ministry of Finance, eligible data resources can be recognized as intangible assets or inventories, improving the quality of financial statements.
（三）智能化税务工具应用Application of Intelligent Tax Tools
通过大数据与AI技术实现税务风险预警、优惠政策动态匹配，提升筹划精准度。例如，利用大数据分析技术，企业可以实时监控税务风险，及时调整税务策略，避免因税务违规而遭受损失。
Tax risk early - warning and dynamic matching of preferential policies can be realized through big data and AI technologies to improve the accuracy of planning. For example, by using big data analysis technology, enterprises can monitor tax risks in real - time, adjust tax strategies in a timely manner, and avoid losses due to tax violations.
二、数据资产：从“沉睡资源”到“价值引擎”Data Assets: From "Dormant Resources" to "Value Engines"
数据资产化已成为企业资本增值的核心路径，但需平衡合规与变现。
The securitization of data assets has become the core path for corporate capital appreciation, but it is necessary to balance compliance and monetization.
（一）数据资产入表与价值释放Data Asset Recognition in Financial Statements and Value Release
依据财政部《企业数据资源相关会计处理暂行规定》，符合条件的数据资源可确认为无形资产或存货，提升财务报表质量。例如，2023 年 9 月，南京市城建集团开始启动旗下南京公交集团数据资产入表工作，对约 700 亿条公交数据资源入表，经过数据盘点归集、应用场景挖掘、合规确权、质量评价、价值评估、资源登记、资源入表 7 个步骤，最终于 2024 年 3 月 25 日在北京国际大数据交易所确权登记，并成功获批中国光大银行南京分行数据资产融资授信 1000 万元，打通“数据—资产—资金”转化通道实现了数据资产的商品价值向金融价值的有效转换。
According to the "Interim Provisions on the Accounting Treatment of Enterprise Data Resources" issued by the Ministry of Finance, eligible data resources can be recognized as intangible assets or inventories, improving the quality of financial statements. For example, In September 2023, Nanjing Urban Construction Group began to initiate the data asset accounting work for its subsidiary, Nanjing Public Transport Group, involving approximately 70 billion public transport data resources. The process included seven steps: data inventory and aggregation, application scenario exploration, compliance and rights confirmation, quality evaluation, value assessment, resource registration, and resource accounting. On March 25, 2024, the data assets were successfully registered and confirmed at the Beijing International Big Data Exchange. Nanjing Public Transport Group also obtained a data asset financing credit line of 10 million yuan from China Everbright Bank Nanjing Branch. This achievement effectively transformed the commodity value of data assets into financial value, establishing a conversion channel from “data to assets to funds.”
（二）数据变现模式创新 Innovation of Data Monetization Models
探索数据交易、特许经营（如停车行为分析数据产品）、数据服务订阅等模式，需配套税务架构设计，避免重复征税与跨境税基侵蚀。例如，企业可以通过数据交易市场，将数据资源转化为经济收益，同时通过合理的税务架构设计，降低税务风险。
Explore models such as data trading, franchising (such as data products for parking behavior analysis), and data service subscriptions. Tax structure design should be matched to avoid double - taxation and cross - border tax base erosion. For example, enterprises can convert data resources into economic benefits through data trading markets, and at the same time, reduce tax risks through reasonable tax structure design.
三、跨境数据流动：合规“红线”与战略“跳板”Cross - border Data Flow: The "Red Line" of Compliance and the "Springboard" of Strategy
跨境数据流动既是全球化布局的刚需，也是税务风险的高发领域。
Cross - border data flow is not only a necessary demand for global layout but also a high - risk area for tax risks.
（一）合规框架与豁免场景 Compliance Framework and Exemption Scenarios
根据《促进和规范数据跨境流动规定》，跨境贸易、学术合作等场景中不含个人信息或重要数据的数据出境可免于安全评估。自贸试验区可制定“负面清单”，清单外数据出境豁免审批，为企业提供灵活操作空间。
According to the "Regulations on Promoting and Regulating Cross - border Data Flow", data outbound in scenarios such as cross - border trade and academic cooperation that does not contain personal information or important data is exempt from security assessment. Free trade pilot zones can formulate a "negative list", and data outbound outside the list is exempt from approval, providing flexible operation space for enterprises.
（二）税务联动风险管控Tax - linked Risk Management and Control
需关注数据跨境传输涉及的增值税、关税及所得税问题（如常设机构认定），避免因数据流动触发跨境税负。例如，企业需在数据跨境传输前，进行详细的税务风险评估，确保符合相关税收法规，避免因税务问题而遭受损失。
Attention should be paid to issues such as value - added tax, customs duties, and income tax (such as the determination of permanent establishments) involved in cross - border data transmission to avoid cross - border tax burdens triggered by data flow. For example, enterprises need to conduct detailed tax risk assessments before cross - border data transmission to ensure compliance with relevant tax regulations and avoid losses due to tax issues.
四、政策红利：结构性减税赋能创新发展Policy Dividends: Structural Tax Cuts Empowering Innovation - driven Development
（一）科技创新激励Incentives for Scientific and Technological Innovation
研发费用加计扣除、高新技术企业15%税率等政策，据国家税务总局青岛市税务局数据，2024 年前 11 个月，青岛市支持科技创新和制造业发展的主要政策减税降费及退税 248.61 亿元。其中，研发费用加计扣除等支持加大科技投入、成果转让和科技人才引进及培养的政策减税降费及退税 106.93 亿元。这些政策为企业提供了有力的税收支持，促进了企业的科技创新和产业升级。
Policies such as R & D expense super - deduction and a 15% tax rate for high - tech enterprises. According to data from the Qingdao Tax Service of the State Taxation Administration, in the first 11 months of 2024, the tax cuts, fee reductions, and tax rebates from the main policies in Qingdao that support scientific and technological innovation and the development of the manufacturing industry amounted to 24.861 billion yuan. Among them, policies supporting increased investment in science and technology, achievement transfer, and the introduction and cultivation of scientific and technological talents, such as R & D expense super - deduction, led to tax cuts, fee reductions, and tax rebates of 10.693 billion yuan. These policies have provided strong tax support for enterprises and promoted their scientific and technological innovation and industrial upgrading.
（二）设备更新支持Support for Equipment Updating
根据财政部税务总局公告 2023 年第 37 号，企业在 2024 年 1 月 1 日至 2027 年 12 月 31 日期间新购进的设备、器具，单位价值不超过 500 万元的，允许一次性计入当期成本费用在计算应纳税所得额时扣除，不再分年度计算折旧；单位价值超过 500 万元的，仍按企业所得税法实施条例等相关规定执行。设备、器具指除房屋、建筑物以外的固定资产。设备一次性税前扣除、节能设备投资抵免等政策，无疑助力了企业智能化升级，降低了企业的设备投资成本，提高了企业的生产效率和竞争力。
According to Announcement No. 37, 2023 of the Ministry of Finance and the State Taxation Administration, for enterprises that newly purchase equipment and appliances from January 1, 2024, to December 31, 2027, if the unit value of the equipment and appliances does not exceed 5 million yuan, it is allowed to be included in the current cost expenses at one time and deducted when calculating the taxable income, and there is no need to calculate the depreciation on an annual basis any longer. If the unit value exceeds 5 million yuan, the relevant regulations such as the Implementation Regulations of the Enterprise Income Tax Law shall still be implemented. Equipment and appliances refer to fixed assets other than houses and buildings. Policies such as the one-time pre-tax deduction of equipment and the investment credit for energy-saving equipment undoubtedly have helped enterprises to achieve intelligent upgrading, reduced their equipment investment costs, and improved their production efficiency and competitiveness.
五、实务建议：企业行动指南Practical Suggestions: Enterprise Action Guide
（一）建立数据资产台账 Establish a Data Asset Ledger
明确数据权属、分类分级，为入表与价值评估奠定基础。企业需对数据资产进行全面清查，建立详细的数据资产台账，确保数据资产的合规管理和有效利用。
Clarify data ownership, classification, and grading to lay the foundation for recognition in financial statements and value assessment. Enterprises need to conduct a comprehensive inventory of data assets and establish detailed data asset ledgers to ensure the compliant management and effective utilization of data assets.
（二）动态跟踪税收政策 Dynamically Track Tax Policies
重点关注自贸区、科创企业专项优惠，结合行业特性定制方案。企业需及时关注税收政策的变化，结合自身业务特点，制定合理的税务筹划方案，以降低税负，提升企业价值。
Focus on special preferences in free trade zones and for scientific and technological innovation enterprises, and customize plans according to industry characteristics. Enterprises need to keep a close eye on changes in tax policies, formulate reasonable tax planning schemes in combination with their own business characteristics, so as to reduce tax burdens and enhance enterprise value.
（三）构建跨境合规体系Construct a Cross - border Compliance System
依托“负面清单”（一个国家或地区在特定领域，如投资、贸易、数据管理等，以清单形式明确列出的禁止或限制的事项、行为、行业等内容的列表。在清单之外的领域或事项，则通常被视为允许或开放的，市场主体可以自由进入或开展相关活动，即 “法无禁止即可为”）优化数据出境流程，同步设计关联交易定价策略。企业需建立健全跨境数据流动的合规管理体系，确保数据出境的合法性和安全性，同时通过合理的关联交易定价策略，降低税务风险。
Relying on the "negative list" (a list that clearly enumerates prohibited or restricted matters, behaviors, industries, etc. in specific fields such as investment, trade, and data management in a country or region. For fields or matters outside the list, they are generally regarded as permitted or open, and market entities can freely enter or carry out relevant activities, that is, "anything not prohibited by law is allowed"), optimize the data outbound process, and simultaneously design the pricing strategy for related-party transactions. Enterprises need to establish and improve a compliance management system for cross-border data flow to ensure the legality and security of data outbound. At the same time, through a reasonable pricing strategy for related-party transactions, they can reduce tax risks.
六、结语Conclusion
数字经济时代，税务策略不仅是合规的“防火墙”，更是资本增值的“加速器”。企业需以数据资产为核心，以政策红利为杠杆，以跨境合规为基石，构建“税务—资本—数据”三位一体的战略体系。瀛和深耕企业财税合规与数据资产领域，提供从税务筹划、数据资产化落地到跨境合规的全链条服务，助力企业把握数字经济的黄金机遇，实现合规与价值的双重跃升。
In the digital economy era, tax strategies are not only a "firewall" for compliance but also an "accelerator" for capital appreciation. Enterprises need to take data assets as the core, policy dividends as the lever, and cross - border compliance as the cornerstone to build a trinity strategic system of "tax - capital - data". WinGlobal has a deep - rooted presence in the fields of corporate financial and tax compliance and data assets, providing a full - chain of services from tax planning, the implementation of data asset securitization to cross - border compliance, helping enterprises seize the golden opportunities of the digital economy and achieve dual enhancements in compliance and value.
若您有任何国际事务咨询，欢迎联系瀛和国际-国际事务顾问：Logan Zhu邮箱：Logan@winteam500.com座机：（+86）0755-8350 1500电话：（+86）17322327259
Should you have any inquiries regarding international affairs, please feel free to contact WINGLOBAL-International Affairs Consultant：Logan ZhuEmail：Logan@winteam500.comTel：（+86）0755-8350 1500Mobile：（+86）17322327259
