Exploring Innovative Tax Policies for the Digital Economy: A Comparative Analysis of Data Resource Tax and Digital Service Tax

Abstract

With the rapid development of the digital economy, there is increasing attention on innovative tax policies for the digital economy. This study provides a detailed description of the concepts, collection methods, and current practices of data resource tax (DRT) and digital service tax (DST) through comparative research, revealing their advantages, disadvantages, potential impacts, and implementation challenges. Based on the characteristics of the digital economy and the practical experience of innovative tax policies, the study suggests that the design of innovative tax policies for the digital economy should have a deep understanding of tax base theory and the principle of taxability, adhere to legislative transparency and regulatory principles, and consider efficiency, fairness, and social justice principles in a comprehensive manner. It is recommended that China adopt a differentiated tax rate system and timely update the tax framework, strengthen international cooperation and experience sharing, pay attention to the impact of innovative tax policies on small and medium-sized enterprises, and establish a linkage mechanism between tax policies and administration.