| 英文摘要 |
The vigorous development of information and communication technology provides fertile ground for the birth and prosperity of digital economy. Different from the dependence of traditional economy on resources and labor force, digital economy takes scientific and technological innovation as the driving force to promote the evolution of business model with flexibility and digitization. This evolution leads to severe challenges to the current international tax benefit distribution principles and tax collection and management methods undoubtedly. At the national level, in order to ensure the tax benefits, unilateral actions of ’’DST’’ have appeared one after another. At the international level, the international tax agreement has also issued corresponding suggestions to deal with the international tax problems under the digital economy. Development and mismatch, synergy and advance lead to more complex tax reform prospects in the field of digital services. Therefore, under the background of digital economy, taking the emerging business mode as the starting point, analyzing the realistic challenges and even international responses of the existing international tax system, Chinese mainland has a profound significance in striving for tax revenue and improving the Chinese mainland tax system.
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