On The Conflicts And Countermeasures Of The Division Of Taxation Rights Under The Background Of Digital Economy

Before human society entered into the era of digital economy,countries around the world and OECD have begun to pay attention to the issue of international taxation rights division under the e-commerce model.Since the Internet technology at that time has not entered a period of rapid development,and the business under the ecommerce model.The function is still mainly based on the institutions established in the country where the market is located,so the traditional rules of international practice can still meet the taxation requirements at that time.But with the advent of the digital economy era,intangible goods can be circulated freely through the Internet,and highly digitized enterprises have also made excess profits through the Internet.Traditional institutional rules are virtually useless in the era of the digital economy.After entering the new century,the traditional e-commerce times has rapidly entered the era of the digital economy.The international field urgently needs to create a new connection degree rule in the current situation of exercising taxation rights for highly digital enterprises.The organization(hereinafter referred to as "OECD")has been committed to alleviating the contradiction between the country where the market is located and the resident country,and in 2014,the BEPS action plan listed the response to the digital economy as the first action plan in the current international interest field,and Endorsed by the G20 summit(hereinafter referred to as "G20"),a series of research work was carried out then.In the end,the OECD has formed a series of phased work results,including the "user participation model","marketing-type asset model "," significant economic presence model ",and the latest combination of three consecutive blends proposed at the end of 2019.The "uniform approach" of this model is gradually implemented.The historical impact will also become the focus of attention here.It is not only a subversion of the traditional rules of traditional institutions,but also represents the latest issue of the taxation power division in emerging countries.For example,in the alternative consensus beyond the outside world,the provisional agency clauses in the OECD template are almost agreed without exception,which will allow those highly digital giant Internet companies to generate from the establishment of no branches.The huge profits will now be gone after the new international scale is formed.In view of this,this article believes that through decades of development,especially in the rapid development of the digital economy in recent years,China has become a major digital economy country,whether it is exporting digital services to foreign countries or introducing foreign giant Internet companies.How China has responded in a timely manner in the digital economy era is like the first countries such as Britain and France to launch unilateral tax measures for the digital economy,or even form a multilateral consensus through global efforts around the OECD operating framework,so as to properly.Solving the digital economy problem is a problem that needs to be fully demonstrated and resolved.This article believes that it is not worth advocating to solve the current problems through unilateral measures.Its theoretical basis is still hugely controversial,such as the digital service tax in the United Kingdom,and some core opinions have not been fully demonstrated,such as user value creation problem.The adoption of unilateral new taxation methods has not completely solved the existing international tax system,and will confuse and complicate the current connection rules.Instead,the taxation target of the digital service tax is basically locked in a few US Internet companies,which simplifies the avoidance of domestic digital enterprises of the same type through the formulation of rules,which will violate the principle of neutrality.And through the OECD platform,extensive international cooperation is currently the most acceptable option,which is also accepted and recognized by the European Union.