Research On Digital Trade Tax Issues

With the rapidly development of the Internet information technology and communication technologies,the digital economy is in full swing and continues to infiltrate all aspects of traditional industries as well as production,sales,and payment.The extensive application of digital technology and information technology has not only promoted changes in the real economy and the traditional services industry's transaction methods and consumers' payment methods,but also promoted the transformation of digital products such as computer software,audio-visual entertainment products,and consulting services.Digital trade has brought about the evolution of business models and the integration of multinational companies' global value chains.It has also had a major impact on taxation rule systems built on the basis of traditional economic models.Compared with traditional trade methods,digital trade has the advantage of breaking the time limit and space limitation.It has shortened the sales cycle,expanded the sales market,and created a huge opportunity for the development of the digital economy.At the same time,it also triggered a series of tax issues,such as the loss of tax revenue,management dilemma and so on.Under the trend of high-tech integration into economic development,the new business model brought by digital trade has brought far-reaching impact and huge challenges to taxation.Compared with the traditional digital trade transactions,help to break through the limit of time and space,so as to shorten the sales cycle,expand the sales market,bring great opportunity to the development of the digital economy,but also caused a series of problems such as loss of tax,tax,collection difficulties etc..In the era of digital trade becoming the theme of the era of development,especially the rise of new business mode,it has a far-reaching impact on the development and management mode and tax structure of multinational enterprises.The properties of the updated multinational enterprises are obviously strengthened,and the design originalintention of the international tax laws and regulations has a great deviation from the real economic development.Under the trend of the integration of high-tech and economic development,the new business mode brought by digital trade brings far-reaching impacts and challenges to taxation.This article will be analyzed from the following six parts: The first part is the introduction,which introduces the research background,research significance,research status at home and abroad,the research methods of the paper and the framework of the thesis.The second part introduces the The concept,characteristics and development of digital trade,and related tax theories.The third part introduces the tax issues and case studies in the development of digital trade.Tax issues include the challenges of digital trade development to traditional tax rules and digital trade under different tax jurisdictions.There are tax issues.The case studies take IBM and Google as examples to analyze tax issues.The fourth part introduces the analysis of China's digital trade tax policies and related issues,and estimates the loss of China's digital trade value-added tax from 2012 to 2016.From the two perspectives of theoretical analysis and empirical analysis.The fifth section introduces the tax challenges and related countermeasures that countries have brought to digital trade.Including the relevant research results of the US,EU,and BEPS action plans,optional digital trade tax issues governance ideas.