Research On The Influence Of BEPS In Digital Economy On Taxation In China

With the advent of the era of global digital economy,digital products,services,and new business model has brought the economic operation mode change,based on the traditional economy to build a basic rules and international tax system is facing more and more challenges,multinational companies use of the characteristics of the new business model to implement the plans of the tax avoidance has become increasingly serious,affect the fairness of the tax,is not conducive to the healthy development of the digital economy.Therefore,further study of digital economy under the background of the BEPS of problem,is not only to better to meet the challenges of widely in the digital economy brings to the field of tax,also to promote the development of the digital economy have a profound impact.This paper analyzes the influence of BEPS problem on tax revenue in the context of digital economy based on the source of BEPS problem,the cause and the main characteristics of the digital economy.Multinational enterprises under the background of digital economy is analyzed emphatically the main way to carry on the BEPS planning,and through the cloud computing mode of case study analysis of the typical multinational enterprises BEPS planning a real impact on the enterprise income tax;In Beijing as an example,analyzes the BEPS problem under the background of digital economy basic present situation,and then from two aspects of tax policies in our country as well as the collection and management,this paper discusses the current under the background of digital economy BEPS problem to bring the negative impact of the tax in our country;In the relevant experience of other countries for reference and combining our country tax revenue,on the basis of working practice,from the perfect related policies,strengthen cross-border tax source management,strengthening the international cooperation put forward the related countermeasure and the suggestion.