With the rapid development of the internet, the digital economy has made significant progress, and data has become a new type of production factor. Academic achievements related to data fiscal policy have also been increasingly enriched. This paper systematically reviews the major achievements in the field of data fiscal policy research in China. It focuses on the definition, significance, and value of data fiscal policy, as well as implementation measures. The paper summarizes the different definitions of the core concepts of data elements and data fiscal policy by scholars both at home and abroad, expounds on the theoretical foundations of data fiscal policy in terms of economic development, resource allocation, and fiscal revenue, and analyzes the important significance of data fiscal policy from the perspectives of economic transformation, fiscal revenue, and data element markets. The paper highlights its role in promoting high-quality development of the digital economy, enhancing government fiscal capacity, and optimizing resource allocation. Furthermore, it summarizes scholars specific suggestions regarding the implementation of data fiscal policy, including the design of data taxation systems, public data operation models, and lessons from international experiences. Based on the current state of research, this paper also analyzes and summarizes existing gaps in research and provides directions and recommendations for future studies on data fiscal policy.
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