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在數字經濟浪潮席卷全球的當下，企業正經歷著從商業模式到資產形態的深刻變革。數據已成為核心生產要素，跨境交易頻繁化、資產無形化、技術智能化等趨勢，既為企業帶來了前所未有的機遇，也帶來了稅務合規與資本增值的雙重挑戰。
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.
如何在數字經濟浪潮中構建科學的稅務策略、激活數據資產價值、規避跨境流動風險，已成為企業實現穩健發展的必修課。本文聚焦于數字經濟時代企業的稅務策略與資本增值，契合當下經濟發展趨勢和企業關注重點，旨在為企業在新經濟環境下的發展提供初步指導。
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、稅務策略：從“合規底線”到“價值杠桿”Tax Strategies: From the "Compliance Bottom Line" to the "Value Lever"
數字經濟的特性要求企業稅務管理突破傳統框架，向全生命周期、多維度規劃轉型。
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）全生命周期納稅規劃Full - life - cycle Tax Planning
企業需根據不同發展階段（初創、成長、成熟、轉型）匹配稅務策略。例如，初創期可優先利用研發費用加計扣除政策（最高100%），以降低初始成本，促進技術創新；成長期可通過股權架構設計優化稅負，合理分配利潤，提升企業價值；成熟期可探索跨境利潤分配與稅收協定應用，降低跨境稅負，提升國際競爭力。
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）無形資產與數據資產的稅務處理 Tax Treatment of Intangible Assets and Data Assets
知識產權、數據資源的資本化與攤銷需兼顧會計準則與稅法要求。例如，知識產權實繳可優化資本結構，但需防范因評估偏差引發的稅務爭議；數據資產入表后，需關注其重估增值的所得稅影響。根據財政部《企業數據資源相關會計處理暫行規定》，符合條件的數據資源可確認為無形資產或存貨，提升財務報表質量。
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）智能化稅務工具應用Application of Intelligent Tax Tools
通過大數據與AI技術實現稅務風險預警、優惠政策動態匹配，提升籌劃精準度。例如，利用大數據分析技術，企業可以實時監控稅務風險，及時調整稅務策略，避免因稅務違規而遭受損失。
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、數據資產：從“沉睡資源”到“價值引擎”Data Assets: From "Dormant Resources" to "Value Engines"
數據資產化已成為企業資本增值的核心路徑，但需平衡合規與變現。
The securitization of data assets has become the core path for corporate capital appreciation, but it is necessary to balance compliance and monetization.
（一）數據資產入表與價值釋放Data Asset Recognition in Financial Statements and Value Release
依據財政部《企業數據資源相關會計處理暫行規定》，符合條件的數據資源可確認為無形資產或存貨，提升財務報表質量。例如，2023 年 9 月，南京市城建集團開始啟動旗下南京公交集團數據資產入表工作，對約 700 億條公交數據資源入表，經過數據盤點歸集、應用場景挖掘、合規確權、質量評價、價值評估、資源登記、資源入表 7 個步驟，最終于 2024 年 3 月 25 日在北京國際大數據交易所確權登記，并成功獲批中國光大銀行南京分行數據資產融資授信 1000 萬元，打通“數據—資產—資金”轉化通道實現了數據資產的商品價值向金融價值的有效轉換。
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）數據變現模式創新 Innovation of Data Monetization Models
探索數據交易、特許經營（如停車行為分析數據產品）、數據服務訂閱等模式，需配套稅務架構設計，避免重復征稅與跨境稅基侵蝕。例如，企業可以通過數據交易市場，將數據資源轉化為經濟收益，同時通過合理的稅務架構設計，降低稅務風險。
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、跨境數據流動：合規“紅線”與戰略“跳板”Cross - border Data Flow: The "Red Line" of Compliance and the "Springboard" of Strategy
跨境數據流動既是全球化布局的剛需，也是稅務風險的高發領域。
Cross - border data flow is not only a necessary demand for global layout but also a high - risk area for tax risks.
（一）合規框架與豁免場景 Compliance Framework and Exemption Scenarios
根據《促進和規范數據跨境流動規定》，跨境貿易、學術合作等場景中不含個人信息或重要數據的數據出境可免于安全評估。自貿試驗區可制定“負面清單”，清單外數據出境豁免審批，為企業提供靈活操作空間。
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）稅務聯動風險管控Tax - linked Risk Management and Control
需關注數據跨境傳輸涉及的增值稅、關稅及所得稅問題（如常設機構認定），避免因數據流動觸發跨境稅負。例如，企業需在數據跨境傳輸前，進行詳細的稅務風險評估，確保符合相關稅收法規，避免因稅務問題而遭受損失。
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、政策紅利：結構性減稅賦能創新發展Policy Dividends: Structural Tax Cuts Empowering Innovation - driven Development
（一）科技創新激勵Incentives for Scientific and Technological Innovation
研發費用加計扣除、高新技術企業15%稅率等政策，據國家稅務總局青島市稅務局數據，2024 年前 11 個月，青島市支持科技創新和制造業發展的主要政策減稅降費及退稅 248.61 億元。其中，研發費用加計扣除等支持加大科技投入、成果轉讓和科技人才引進及培養的政策減稅降費及退稅 106.93 億元。這些政策為企業提供了有力的稅收支持，促進了企業的科技創新和產業升級。
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）設備更新支持Support for Equipment Updating
根據財政部稅務總局公告 2023 年第 37 號，企業在 2024 年 1 月 1 日至 2027 年 12 月 31 日期間新購進的設備、器具，單位價值不超過 500 萬元的，允許一次性計入當期成本費用在計算應納稅所得額時扣除，不再分年度計算折舊；單位價值超過 500 萬元的，仍按企業所得稅法實施條例等相關規定執行。設備、器具指除房屋、建筑物以外的固定資產。設備一次性稅前扣除、節能設備投資抵免等政策，無疑助力了企業智能化升級，降低了企業的設備投資成本，提高了企業的生產效率和競爭力。
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、實務建議：企業行動指南Practical Suggestions: Enterprise Action Guide
（一）建立數據資產臺賬 Establish a Data Asset Ledger
明確數據權屬、分類分級，為入表與價值評估奠定基礎。企業需對數據資產進行全面清查，建立詳細的數據資產臺賬，確保數據資產的合規管理和有效利用。
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）動態跟蹤稅收政策 Dynamically Track Tax Policies
重點關注自貿區、科創企業專項優惠，結合行業特性定制方案。企業需及時關注稅收政策的變化，結合自身業務特點，制定合理的稅務籌劃方案，以降低稅負，提升企業價值。
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）構建跨境合規體系Construct a Cross - border Compliance System
依托“負面清單”（一個國家或地區在特定領域，如投資、貿易、數據管理等，以清單形式明確列出的禁止或限制的事項、行為、行業等內容的列表。在清單之外的領域或事項，則通常被視為允許或開放的，市場主體可以自由進入或開展相關活動，即 “法無禁止即可為”）優化數據出境流程，同步設計關聯交易定價策略。企業需建立健全跨境數據流動的合規管理體系，確保數據出境的合法性和安全性，同時通過合理的關聯交易定價策略，降低稅務風險。
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、結語Conclusion
數字經濟時代，稅務策略不僅是合規的“防火墻”，更是資本增值的“加速器”。企業需以數據資產為核心，以政策紅利為杠桿，以跨境合規為基石，構建“稅務—資本—數據”三位一體的戰略體系。瀛和深耕企業財稅合規與數據資產領域，提供從稅務籌劃、數據資產化落地到跨境合規的全鏈條服務，助力企業把握數字經濟的黃金機遇，實現合規與價值的雙重躍升。
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.
若您有任何國際事務咨詢，歡迎聯系瀛和國際-國際事務顧問：Logan Zhu郵箱：Logan@winteam500.com座機：（+86）0755-8350 1500電話：（+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
