Fiscal and Tax Law Countermeasures for Building a Unified National Data Factor Market in China

Yuhong Li; Ping Wang

doi:10.63313/EBM.9188

Authors

Yuhong Li Beijing Union University, Beijing, 100191, China Author
Ping Wang Beijing Union University, Beijing, 100191, China Author

DOI:

https://doi.org/10.63313/EBM.9188

Keywords:

Unified Data Factor Market, Fiscal and Tax Law, Regional Imbalance, Tax Base Distortion, Institutional Mismatch

Abstract

The construction of a unified national data factor market is a cornerstone strategy for China's economic transformation. As a novel production factor with virtuality, non-rivalry, and high liquidity, data diverges fundamentally from tangible inputs and poses institutional challenges to China's fiscal and legal frameworks. Currently, China's data market suffers from regional segmentation, distorted tax bases, imbalanced revenue distribution, inadequate regulation, and fragmented incentives. This paper identifies core governance dilemmas, analyzes their institutional origins, and proposes a coherent framework encompassing legislative unification, tax redesign, digitalized administration, transfer payment optimization, and targeted incentives.

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