Research on the Legislation of Digital Service Tax: Country Practice Comparison and China's Policy Choice
He Na1, Li Xiangju2
1. School of Public Administration,Xi'an University of Architecture and Technology,Xi'an 710055,China; 2. School of Finance and Economics,Xi'an Jiaotong University,Xi'an 710061,China
Abstract：The rapid development of the digital economy has improved economic efficiency,optimized the economic structure,and has gradually become an important driving force for global economic development.However,the digital economy has changed the business model,supply model,transaction model and value chain of traditional industries.The revolution brought shocks and challenges to traditional international taxation rules.Firstly this article describes the background of the development of digital service tax.Secondly it studies the progress of digital service tax in various countries and compares its practice in different countries.Finally,based on the analysis of the opportunities and challenges facing in China,policy recommendations are proposed.The study found that countries have begun to accelerate the legislation of digital service taxes,but there are still major doubts about this method,and there are problems such as repeated taxation,excessive management fees,and violations of non-discriminatory treatment under the General Agreement on Trade in Services.It is recommended that we should restructure the taxation system under the digital economy in China,and strengthen tax collection and management reforms,participate in international cooperation in tax management actively,and promote the construction of long-term solutions for international taxation rules under the digital economy.
贺 娜 , 李香菊. 数字服务税立法研究:国别实践比较与中国政策选择[J]. 中国科技论坛, 2022(4): 180-188.
He Na, Li Xiangju. Research on the Legislation of Digital Service Tax: Country Practice Comparison and China's Policy Choice. , 2022(4): 180-188.
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