Research On International Tax Collection And Management Under The Background Of Digital Economy

Modern society is the world of the Internet,and modern life is the life of the Internet.Under the promotion of the network,mobile phones and other means of communication have been continuously updated and rapidly developed,giving people an unexpected breakthrough.Providing people with today's technology,fast,high-quality life services,and promoting the transformation of the times.It is these changes that have contributed to the development of the economy,especially the digital economy.Online transactions,online transactions,as long as there is a terminal,as long as the platform is provided,there is a business opportunity.The combination of online and offline is even more refreshing.Greatly promoted the optimization and integration of resources and industrial upgrading in the world.People really entered the digital economy era of the Internet,or the information age.One of the biggest highlights of this era is the booming digital economy.The development of the digital economy is a good thing,but everything has its other side.The digital economy is not the same as traditional business development.The business model of the enterprise has changed from selling products to online transactions,and more is cross-border e-commerce.This way the business model is very different.Since it is trade,it has to pay taxes,which also brings a series of tax problems.In the past,the unilateral and old bilateral taxation agreements between the two countries were out of date,challenged and impacted by the new format,and did not adapt to the new economic environment.Multinational digital companies have seen the lag of taxation policies.Some have interspersed with the ball,some have planned,and used various methods to avoid tax.Caused the loss of national taxes.This is a very important reason.In addition to the ruler,the tax department's ability is not good,it does not change in time,does not capture the pulse of the digital economy,the efficiency of collection and management is low,and there is a lack of international exchanges and cooperation.It is precisely because of the formation of this situation that it has brought about a huge problem: in the context of the development of the digital economy,how does the international society levy taxes? How to divide? These are all thorny issues that need to be solved urgently.This paper is based on the digital economy,with its background as the background,tax collection and management international cooperation as a perspective,through international comparative analysis,to study the problems and countermeasures of international cooperation.This article is divided into six parts,of which the body includes five chapters.The introduction introduces the research background and significance,research purposes and methods,innovation and deficiencies.The first chapter is the theoretical analysis of digital economy and tax collection and management,and defines the related concepts of digital economy and tax collection and management.And expounded the theoretical basis of international cooperation.The second chapter introduces the development status of the digital economy,the historical evolution of international tax collection and management cooperation,and the existing collection and management issues.The third chapter confirms these problems through the case of Apple tax avoidance,and analyzes Apple's business model,tax avoidance strategy,characteristics and countermeasures in detail.The fourth chapter is based on international experience and selects the latest developments in digital economic collection and management organized by the United States and the OECD.The fifth chapter is to put forward corresponding policy recommendations for the problems of the previous and the case proof,and some pertinent suggestions for the tax administration of China and the international community in dealing with the digital economy.The problems in the second chapter of this paper,the case in the third chapter,the experience in the fourth chapter,and the policy recommendations in the fifth chapter are the same and mutually validated relationship.Problem-oriented research and analysis,deepening international cooperation and exchanges,strengthening international tax cooperation,and proposing their own opinions for the construction of a new model of international cooperation.As soon as possible,develop a comprehensive tax policy to deal with the digital economy tax issues.Jointly combat international tax avoidance and safeguard national tax sovereignty and tax benefits as well as economic interests.Advance the improvement of the taxation system and establish an international taxation system that meets the new requirements of the new era of economic situation...