全国一体化大数据中心财税保障政策措施研究

全国一体化大数据中心是数字产业的新型基础设施,其建设与运营需要一系列标准规范和制度体系保障.目前我国财税体系较为完善,但尚未有面向全国一体化大数据中心的财税保障机制.本文通过研究现有常用财税政策体系,结合国家相关领域案例,提出适用于我国数据中心建设和发展的财税支撑体系;同时参考数据中心枢纽节点布局,提出财税激励政策建议...

Research on fiscal and taxation guarantee policies and measures of the national integrated data center

The national integrated data center is the new infrastructure of digital industry, and its construction and operation need a series of standards, norms and institutional systems to guarantee. At present, China"s fiscal and taxation system is relatively perfect, but there is no fiscal and taxation guarantee mechanism for the national integrated data center. In this paper, by studying the existing common fiscal and taxation policy systems, combined with relevant cases in the country, proposes a fiscal and taxation support system applicable to the construction and development of China"s data center, and refers to the layout of the data center hub node, simultaneously puts forward the proposal of fiscal and tax incentive policy, encourages and guides the construction of integrated data center.