Research On Coping Strategy Of Chinese Digital Enterprises Under The BEPs

In 1996,the national informationization group was established as a symbol of China's digital economy,and it is the 21st year.In this short time,however,our country has become the largest network marketing in the world from the original zero basis.All this is due to the support of national policy and the wisdom of the Chinese people.While tax planning is the result of maximizing profits,Enterprises use all reasonable financial means to cut costs.National preferential policy,the tax policy,preferential tax treaty,swap between treaties and attract foreign investment trends as well as the foreign exchange control,provide the condition and basis for the tax preparation.In recent years,due to the existence of international tax planning,many enterprises have avoided paying taxes,especially the developed capital exporting countries,and the taxes have been severely lost.In an effort to further discourage tax avoidance,the OECD has launched the BEPS action plan to guide countries to strengthen anti-tax avoidance.For digital companies,the BEPS initiative has specifically launched a text on digital economy anti-tax avoidance.Digital economy,although has the advantages of efficiency,flexibility of traditional economy has no,but in front of the siege,the levy subject digital enterprise can continue to keep the reasonable tax planning space?And can our digital companies survive in the unfavorable tax environment?All of this will be done in a way that is not a rainy day.Especially in the case of the study of the current period,the Chinese digital enterprises need more research results to give reasonable Suggestions.This paper will analyze the impact of the BEPS action plan from the perspective of Chinese digital enterprises,and then continue to strive for reasonable tax advantages.'s point of view,this article will combine BEPS action plan parsing BEPS action plan of the requirements and the impact on digital enterprise,and discuss the digital enterprise tax planning and tax planning in the future trend of the last to alibaba company as a case,discusses the main digital enterprise after the BEPS in international tax planning methods.The purpose of this paper is to provide digital enterprise in China in the era of BEPS some tax planning ideas,due to the limited level of the author,therefore,the article may be omissions,also understand.