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 fi scal and taxation system is relatively perfect

but there is no fi scal and taxation guarantee mechanism for the national integrated data center. In this paper

by studying the existing common fi scal 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 fi scal and tax incentive policy

encourages and guides the construction of integrated data center.