Discussion On Taxation Of New Trend Of Digital Economy

With the development of digital economy, new business model gradually came into its emerging features. In terms of the nature of the new business model, it is the integration of the value chain of multinational corporations in the global scope. Adopt various means to circumvent tax with maximum profit, Including both intangible assets transfer pricing and abuse of international tax agreement. It is urgent to cope with the mixed international tax problem in the future.The article aims at researching the characteristics and forms of the new business model, in terms of international corporations’ tax problems, finding tax issues and challenges of new business models, and finally summarize the current tax policy and its problems, including the innovative work of the digital industry in tax service field. On the base of comparing foreign current tax policy and attitude, we put forward relevant solutions.There are four parts in the thesis, the first part is the background, it mainly introduces the paper research background and the domestic and international literature review, takes those as the basis of the logical framework and ideas for further expansion, and illustrates the innovation of this paper.The second part is the introduction, mainly introduces the concept and characteristic of the digital economy, defining new business model with digital economy, and focuses on the analysis of the differences and similarities between the new business model and traditional e-commerce. In the view of micro level, to observe the manifestation of the new business model.The third part is the key of this paper. It is intended to explain the new business model is mainly used by multinational enterprises, restructuring in the global industrial chain, and make further tax planning. In one hand we focus on multinational internal group, viewing affiliated enterprise transfer profits in forms of intangible asset, which brought tax issues by intangible assets transfer pricing. In the other hand, we talk about emerging issu es in the procession of imposing tax between the transnational enterprises, including data connectivity, identification of permanent establishment, qualitative income problem, form and attribution of income problems and so on. It also mainly sorts out digital economy related tax policy according to the main categories of taxes in current China, finding issues attached to the procession of imposing and managing digital economy related tax, introducing some innovative practice in the field of digital economy enterprise tax management. Coming forward is a comparative analysis of tax problems of new business model with the foreign digital economy. The selected countries on the one hand represent the developed digital economy, which have related research and management experience; on the other hand, they have clear national development interests clear, which means strong referential suggestions.The fourth part is the policy recommendations section. Coming up with tax policy system and tax regulation measures to deal with new business model. mainly divided into two parts, it is to say, domestic and international section. As to domestic part, it is recommended to strengthen legislation and the establishment of database industry; For the foreign part, it is recommended to propose active participation in the international tax research, to improve China’s international power of discourse, continuing to promote the international tax agreement to carry out the service in the national strategy of the Belt and Road.