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How to Deal with Unilateral Tax Impact under the Background of Digital Economy

Shuyuan Zhao, Yunhan Zhang, Junfeng Dong


The national policy conference proposed to unswervingly build a digital China, the digital economy has become the general trend. The transformation from the real economy to the digital economy has broken through the "barriers" of traditional tax collection and administration, and caused a great distortion of international tax rules. At present, all countries are actively exploring an optimal taxation path to maintain tax fairness, and unilateral digital tax schemes are being promoted across the world. At present, our country does not have the conditions to set up such a tax, but we must actively deal with the impact of unilateral tax on our national economy. We should combine the existing tax system to improve the tax system of digital economy, and actively participate in the establishment of international tax rules of digital economy to expand the power of discourse to maximize the tax benefit of our country.


Digital Economy; Digital Tax; Tax Challenges; Tax Reform

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Included Database


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DOI: http://dx.doi.org/10.18686/fm.v8i1.6320