Research On Anti-tax Avoidance Policy For Digital Economy In China

With the development of information and communication technology,the digital economy has gradually become the core force if economic growth.The new business model in the digital economy has formed new characteristics.These new features are different from the traditional business model and the narrow sense e-commerce business model.The development of digital economy is constantly promoting the development of new business mode and it provides new ideas and methods for multinational enterprises to integrate global value chains,then it cause tax problem.Under such circumstances,OECD and governments are actively studying the tax challenges brought by the digital economy and formulating corresponding anti-tax avoidance policies.China is the most rapidly developing country in digital economy and solve the increased BEPS risk is the first thing to consider.At the same time,in the process of resolving the BEPS risk brought by the digital economy,we should think about it seriously that if our country can learn from the experience of other countries or the research results of the BEPS action plan.The tax problems brought by digital economy are various and complex.Compared with the traditional economic mode,the characteristics of the digital economy make the space for enterprises to use PE and intangible assets to BEPS expand further.So we will discuss this two parts in this article.This paper mainly studies the problem of anti-tax avoidance for digital economy in China.The article is divided into five parts.The first chapter is the introduction.The second chapter is the theoretical foundation,in this part the main features of the digital economy and the BEPS problem of permanent establishment and intangible assets in digital economy are introduced.Then take enterprise A as an example to explain the formation mechanism of BEPS risk in digital economy.The third chapter is the current situation of domestic policy.Mainly summarize the anti-tax avoidance policies of permanent establishment and intangible assets in China and find out the shortcomings.The fourth chapter is international experience.Mainly introduces the international exploration of perfecting the permanent establishment and intangible assets' anti-tax avoidance policies in the digital economy.The fifth chapter is the suggestions for perfecting the permanent establishment and invisible assets' anti-tax avoidance policies in the digital economy.