Author(s)

Yaqi Shi ¹

Affiliation(s)

¹ Shanghai Lixin University of Accounting and Finance, Shanghai, 200237, China

Corresponding Author

Yaqi Shi

ABSTRACT

With the rapid development of the digital economy, enterprise digital assets have become increasingly important globally. These assets include but are not limited to software, databases, digital content, online services, and various forms of intellectual property. However, as enterprise digital assets grow, the complexity of tax collection and administration has also increased. To better manage and tax these intangible assets, many countries have begun to explore and implement a series of measures. This paper aims to draw on international experience in the tax collection and administration of enterprise digital assets to provide references for the formulation and implementation of relevant tax policies in China.

KEYWORDS

Enterprise; Digital Asset Tax Collection and Administration; Experience

CITE THIS PAPER

Yaqi Shi, International Experience Reference for Tax Collection and Administration of Enterprise Digital Assets. Information Systems and Economics (2025) Vol. 6: 90-96. DOI: http://dx.doi.org/10.23977/infse.2025.060212.

REFERENCES

[1] He Aiqun. Research on the Challenges and Approaches to Tax Administration of Digital Assets [J]. China Agricultural Accounting, 2024, 34(24): 96–100.
[2] Zhang Guojun. International Comparison and Optimization Strategies for Digital Asset Tax Governance [J]. International Taxation, 2024, (08): 42–49.
[3] Mu HuaiZhi. The Impact of Asset Restructuring on Tax Planning in State-Owned Enterprises [J]. Taxation, 2023, 17(34): 4–6.
[4] Luo Tuanbu. A Study on Tax Planning Issues in Enterprise Asset Restructuring [J]. Tianjin Economy, 2023, (07): 39–41.
[5] Deng Feng, Yang Guoge. The Impact of Accelerated Depreciation Policy for Fixed Assets on Innovation Efficiency in Digital Enterprises [J]. Journal of Central South University (Social Sciences Edition), 2021, 27(05): 106–118.
[6] Cai Chang, Zhao Yanyan, Li Yanhong. Research on the International Tax Governance of Digital Assets [J]. International Taxation, 2020, (11): 27–35.

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