Research on the Taxation of Mobile Commerce Digital Assets

In recent years, with the development of Internet and other technologies and the popularization of smart phone mobile terminals, people’s ideas and shopping methods have changed, and the mobile commerce market has developed rapidly. In this context, the use of massive data elements to empower business development will also become an important starting point for the improvement of business performance in the future, and at the same time, enterprises can also enrich the connotation of products and services through digital productization to create new business growth points. As a result, data elements will become an indispensable asset for future mobile commerce enterprises. Since digital assets are a new type of production factor, whether the traditional tax system is suitable for its characteristics, how to determine the occurrence of tax liability of digital assets, how to tax collect and manage digital assets, especially how to measure the value of digital assets and empower entities, and then clarify taxpayers, tax bases and other tax factors are all issues that need to be solved urgently. Therefore, this paper studies the tax management of China’s mobile commerce digital assets based on regional interests, China’s actual situation and the characteristics of mobile commerce. This paper first defines the related concepts of digital assets, and analyzes the composition and characteristics of enterprise digital assets in the mobile commerce environment. Secondly, this paper analyzes the pre-taxation and taxation obstacles of mobile commerce digital assets, and finally puts forward corresponding countermeasures and suggestions, hoping to provide some reference for the tax department to carry out its work in the future.