Under The Background Of Digital Economy, New Tax Source Supervision Research

With the development of digital economy,digital products are trading more and more frequently,and trading volume is getting bigger and bigger.In the face of this new tax source,we need to pay more attention to the new tax source of digital products and actively adopt tax policy.Although digital products are a relatively new concept in China,the actual trade of digital products has become very common.China levies on digital products have begun to work now,but the tax does not cover all the digital products,digital products trade still has a lot of blank on taxes,tax transactions of digital products will create many problems.In this context,China should take corresponding measures to deal with the tax issue of digital products transaction.This paper first defines the digital products,understands its characteristics,and has a basic understanding of digital products.Secondly,the transaction of digital products is developing rapidly.In order to protect our country's tax source,it is necessary to tax it and analyze the challenges facing our tax system.Since current tax policies do not apply to digital products,a new tax should be imposed on digital product transactions.Secondly,the business model of digital economy is analyzed to determine the feasibility and advantages of supervision from different angles.Finally,the existing problems and the solution of the problem put forward digital products trade tax,put forward their own Suggestions: perfecting laws and regulations,and strengthen the control of the trading platform,etc.,hoping to find out the countermeasures to solve the problem of a tax on digital products.Therefore,in the context of digital economy,research on the taxation of digital products transactions,and the current tax and income system to make a better plan.Establish tax collection and management system in conformity with the digital products trade,promote the healthy development of the digital products trade in China,and to protect our country tax revenue,tax fairness and every taxpayer has the vital significance.