Research On International Tax Avoidance And Anti Tax Avoidance In The Digital Economy

Digital economy is based on Internet technology and has the characteristics of strong mobility and concealment.The main business model is e-commerce,and the International Tax Evasion under the digital economy is different from the traditional economy.At present,large multinational enterprises use digital economy to evade tax,which increases the difficulty of tax collection and management,and also causes serious tax base erosion to host countries.With the rapid development of China's digital economy,China's digital enterprises participate in the international market more and more frequently.International tax avoidance and anti tax avoidance have become an important aspect that cannot be ignored in China.Therefore,it is of great significance to study the international tax avoidance and anti tax avoidance under the digital economy.Scholars and predecessors in the international tax avoidance and anti avoidance research summed up some empirical methods,but for the digital economy,the comprehensive research of international tax avoidance and anti avoidance is not many.Facing the current background of the times,the international tax rules established under the traditional economy are no longer applicable,more and more urgent need for new countermeasures to deal with the problem of international tax avoidance under the digital economy.After borrowing a lot of theoretical knowledge about international tax and economics,this paper finds that "circumventing the recognition of permanent establishment" and "using intangible assets to transfer and price trading" are the international tax avoidance methods commonly used by digital multinational enterprises.Because of the unique characteristics of digital economy,such as“etherealization”,“network dependence” and “data dependence”,new businessmodels can carry out business activities on a global scale through the network without the existence of physical entities,more with the aid of data-based goods and services,such as intangible assets,as production factors.This has impacted the current international taxation rules and recognition methods.It is urgent to build a new system of taxation rules and a new anti avoidance method to deal with the loopholes of international tax avoidance brought by the digital economy.On March 16,2020,the French competition authority issued a penalty of 1.1 billion euros to apple,which is another blow since the European Union issued a 13 billion euros tax bill to apple in August 2016.Therefore,the current research on Apple's tax avoidance case is still of great significance.Through the case of Apple's tax avoidance in Europe,this paper analyzes the reasons,ideas,methods and economic impact of international tax avoidance of large multinational enterprises under the digital economy.With the European Union's successive sanctions on the Internet giants of the United States,it shows that the current international anti tax avoidance countries and organizations represented by the European Union are firm in their voice and attitude towards the taxation of the digital economy.However,the United States still insists on "e-commerce liberalization" and opposes all measures taken to levy taxes on the digital economy.The two main bodies have launched a fierce battle for national tax rights through tax reform.This paper studies the international tax avoidance and anti tax avoidance under the current digital economy through the game of tax reform of two major micro subjects,and stands at the two angles of international tax avoidance and anti tax avoidance to analyze the problems,which has a good reference significance for our government and enterprises,which is also the purpose of this paper.According to the development process of digital economy in China,this paper analyzes the defects of tax system and tax collection and management system,and puts forward countermeasures and suggestions from the perspectives of the state,tax collection and management authorities and enterprises.At the national level,it is mainly to improve the recognition of permanent institutions and the legislation and taxation for the digital economy;at the collection and management organ level,it is tointroduce big data and establish the collection and management mode of electronic information;at the enterprise level,it is necessary to increase the burden of proof of taxpayers in the pricing of related labor transfer.