| The digital economy is developing rapidly,and digital companies such as Apple,Amazon,and Google have entered the fast lane of development.They have a large number of users in countries around the world.They collect data from Internet users,process data,and attract users to place advertisements at fixed points,which brings huge profits to the companies.According to current international taxation rules,the source country has the right to levy income tax on the income only if a permanent establishment is established in the source country.However,the characteristics of the digital business model prevent digital enterprises from establishing a permanent establishment in the source country,so the source country cannot rely on it.The rules of the source region impose a tax on it,resulting in a mismatch between the source country of profit and the taxing country,causing great damage to the tax base of the source country,resulting in a large loss of tax revenue.Fair and friendly taxation of the digital economy is a problem that must be solved in the process of developing the digital economy.The OECD proposed that it will propose a global solution to the taxation of the digital economy by the end of 2020,but it still has not proposed a reasonable solution.Based on the seriousness and urgency of this problem,many countries and organizations eagerly put forward their own solutions.The EU believes that in the context of the digital economy,user participation creates value for digital enterprises,and the user’s location has the right to tax the profits generated based on user contributions.And on this basis,the "EU Digital Service Tax Directive(Proposal)" was formulated.This article first analyzes the background of the "EU Digital Service Tax Directive(Proposal)" to clarify the problems to be solved by the "EU Digital Service Tax Directive(Proposal)".In addition,the content of the EU Digital Service Tax Directive(Proposal)will be studied.By analyzing the content of the directive and combining with China’s reality,it is explored whether some of the content mentioned in the directive can be used to construct China’s digital economy tax plan.Secondly,it analyzes the advantages of the "EU Digital Service Tax Directive(Proposal)" from different aspects,such as improving the EU tax system and reducing tax pressures on member states;also from the perspectives of the basic theory,tax law,and international trade law of the EU’s proposed digital service tax The "EU Digital Service Tax Directive(Proposal)" analyzed and summarized the possible shortcomings of the EU digital service tax scheme.Finally,the enlightenment of the "EU Digital Service Tax Directive(Proposal)" to China is discussed.The author believes that China should take a positive attitude towards the issue of tax reform in the digital economy.At the international level,we must always pay attention to the trend of digital economy tax reform,and actively participate in the major events of building an international digital economy tax system.At the domestic level,we should start to construct a tax reform plan for China’s digital economy,reasonably learn from the EU’s experience,focus on fairness and efficiency in taxation plans,and improve the EU’s theoretical deficiencies while proposing innovative taxation concepts for the digital economy. |
