Research And Enlightenment Of Digital Services Tax System In Britain And France

The advent of the information age and the development of digital technology are constantly innovating the types of business models,and constantly refreshing our understanding of the huge development potential of the digital economy.The Internet companies that took the lead in seizing development opportunities of the times have led the way in emerging business models such as social media,online retail platforms,streaming media advertising,and collaborative participation platforms,leveraging the high penetration of the digital economy and data as value And without the need for physical space and other characteristics,it continues to grow and expand the scale of the global market,winning the digital development dividend,and occupying a considerable portion of the global digital market.However,on the one hand,the development of the digital economy has broken through the traditional rules such as the current qualitative income method and the concept of permanent establishment,resulting in a free vacuum in which part of the enterprise ’s applied income is outside the tax collection and management,which has caused the problem of tax loss;on the other hand,it is precisely these The aggressive tax planning of large multinational Internet companies has caused the problem of unfair tax burdens between digital companies and traditional companies.However,the relatively large “value contribution” of market countries has not received due profits,which has touched the source of income(market country)and the country of residence.With regard to the distribution of tax benefits in the digital economy,the current international tax system is in urgent need of reform.In this regard,the OECD has promised to submit a globally unified solution by the end of 2020.However,due to the difficulty of coordinating international interests and the urgency of taxation issues in the digital economy,some countries have taken the lead in exploring specific digital Taxation of service income,such as the digital service tax represented by the United Kingdom and France.This article focuses on the experience and enlightenment brought to China by the British and French programs that took the lead in levying a digital service tax to solve some of the digital economy tax issues,and analyzes from the following aspects.First introduce the concept of digital service tax and related theories;second,analyze the development of China’s digital economy and related tax systems based on China’s national conditions;again,in-depth comparative analysis of the background,elements and impact of digital service tax in Britain and France;finally,Combined with China’s actual exploration of the possibility of levying this tax,and analyzing the experience and enlightenment that this tax brings to China to solve some of the digital economy tax problems,in order to better promote the development of China’s digital economy and the improvement of the tax system.The research in this paper finds that the digital service tax system in Britain and France is different from the situation of the digital economy facing China in terms of tax collection.Therefore,in the short term,the plan has certain limitations,based on the existing tax system in China.In response to factors such as the taxation situation of the digital economy and the direction of tax reform,China should focus on improving the current tax rules system;in the long run,if only certain conditions are met,China can consider the advantages of absorbing digital service tax combined with China ’s actual transformation into a solution One of the options for the taxation of the digital economy.