Abstract
The development of the digital economy has allowed data elements to enter the market and occupy an important position. The data economy relies heavily on data, and countries around the world are actively responding to the new challenges brought by digital economy taxation. In this context, this paper chooses to study the taxability of user data in the context of the digital economy, hoping to provide ideas and suggestions for my country's data taxation system. First, the concept, charac
数字经济下用户数据的可税性研究-13684字.docx