Research On The Taxation Of Digital Product Transactions

With the development of economy,the relationship between the business and the Internet is becoming more and more closely,the digital products are more and more frequent,and the trading volume is more and more big.In the face of this new tax sources,the developed countries in the world in order to protect their own interests in the tax,the digital product transaction issues considerable attention,countries are actively taking tax policy.Europe and the United States and other countries in order to grasp the initiative to actively engage in international exchanges and cooperation,and the development of a series of laws to the digital product transaction tax.In our country,the digital product is a relatively new concept,but in fact,the digital product trade is not uncommon.China's current digital products have begun to tax,but the tax will not cover all digital products,digital products transaction tax there are still a lot of gaps,and transactions of digital products will produce many tax related issues.In this context,China should actively take corresponding measures to deal with the tax issues arising from the transaction of digital products.In this paper,the basic definition of digital products,and the classification of digital products,to understand their characteristics,we have a basic understanding of digital products.Secondly,the rapid development of digital product trade,in order to protect our country's tax revenue,it is necessary to tax.To impose a new tax on the huge tax costs,the digital product transaction should be incorporated into China's current tax system,the use of traditional tax principles to impose value-added tax.But the digital product tax will produce a series of tax related issues,the nature of digital products finds differences,the taxpayer is uncertain,countries in order to safeguard its rights and interests will have a conflict of tax revenue.Finally,the United States,the European Union and Canada on digital products trading legislation,mainly to explore whether the several developed countries tax collection of digital products,what tax,and how to solve the conflicts of tax jurisdiction.Finally,to put forward their own proposals to solve the problem of digital products transaction tax,put forward to expand the scope of value-added tax to ensure the integrity of the VAT chain,and puts forward some perfect means of tax collection and administration of China's measures,hope to solve the problems of Taxation on digital products.Therefore,study on the taxation problem of digital products trade in the background of the digital economy,to perfect the tax system of our country,to establish a digital products transaction tax collection and management system,and promote the healthy development of digital products trade of our country,defend our tax rights,are of great significance.