数字经济成为继农业经济、工业经济之后的主要经济形态，数据成为生产要素之一。然而，数据规模庞大，价值潜力未完全释放。作为国家治理体系的重要组成部分，税收不仅受数字经济影响，还能反作用于数字经济。本报告从理论分析和实际应用角度论证不同经济形态下主导生产要素演变推动形成相适应的主体税种，呈现主体税种对生产要素本身及其产品和所得征税的规律。当数据成为数字经济形态的主导生产要素时，生产模式、产业边界、边际效用变化方向均发生改变，影响现有主体税种的功能实现，应在主体税种设计和优化中考虑数据要素的影响，以丰富税源、引导消费，反哺数字经济发展。
The digital economy has become the main economic form after the agricultural economy and industrial economy. However，the data scale is huge and the value potential is not fully released. As an important part of the governance system，tax is affected by the digital economy and also reacts to the digital economy. From the perspective of theoretical analysis and practical application，this report demonstrates that the evolution of the main production factor under different economic forms promotes the formation of the main tax categories，and presents the law of the main tax on the production factors and its products and income. The combination of tax categories and the relative position of tax categories reflect the tax system structure. Besides，the main tax categories should reflect the function of obtaining fiscal revenue，promoting social equity，guiding the economy and simplifying the tax management. We should consider introducing data elements into the main tax categories to enrich tax sources，guide consumption and feed back the development of digital economy.
