Research On Tax Risk Policy Of Digital Multinational Enterprises

With the rapid development of the Internet,the digital economy based on modern information network technology has risen rapidly,and has been widely used in other economic fields relying on its innovative and rapid characteristics.The proportion of the digital economy in the global economy is increasing year by year,and it has gradually become the main form of global trade and commerce,and it is also an important factor in promoting the development of the world economy..However,tax issues such as whether the current relevance brought by the development of the digital economy to today's society is still appropriate,how the value created by data is distributed,and how the income is reasonably qualitative have become the focus of attention in various countries around the world.In response to the existing issues regarding the taxation of the digital economy under the existing taxation rules,in October 2019,the OECD Secretariat included three rules concerning the taxation of the digital economy in “ user participation ”,“ marketing intangible assets ” and “ significant economic existence”.A "unified approach" was proposed based on the proposal.This new proposal bridges the gap between the previous three schemes and creates a new connection for companies in the scope of application,that is,it does not depend on actual existence but is mainly based on sales.To determine whether the market state has the right to tax companies in the area.This new connection rule will be designed as a separate clause in the tax treaty,which is independent of the fifth“permanent establishment” in the existing treaty based on the physical existence of the determination method.The "uniform approach" solves the problem of no prior taxation of digital enterprises that cannot conduct business activities in a country without relying on the existence of entities.Under the "unified method",the profit of the enterprise needs to be divided,with a certain percentage as the regular profit and the rest as the residual profit.There is a portion of the residual profit that should be distributed to the market.The market country has additional taxation rights on this portion of the residual profit that should be allocated to the market,and the enterprise must pay in the market country for the residual profit that should be distributed to the market Additional taxes.In this way,the taxation rights of market countries are divided based on a reasonable basis.In fact,it also solves the problem of how to distribute the value created by some data.Although the emergence of this proposal can solve most of the previous tax issues caused by the digital economy,the proposal has not yet affected the proportion of enterprises' residual profits that should be distributed by market countries,the baseline marketing The basis for determining the fixed remuneration that the distribution function should receive is clear,and there are issues that need to be further discussed,and these specific requirements that have not yet been determined may trigger new tax risks.Therefore,this article starts from the OECD's proposal of a "unified approach" that may cause changes in international tax rules,and aims to analyze its possible shortcomings and the changes it will bring to digital enterprises and China.First analyze it theoretically,then select the appropriate digital multinational company Amazon for further case analysis based on the scope and income criteria of the "uniform method".In the case analysis,the relevant financial data of Amazon in 2018 was selected,and its global residual profit was divided under the new tax distribution conditions.Different profit divisions were set and the market was mainly targeted at China.China has conducted in-depth research and analyzed the risks that will be caused to China's tax revenue and the tax payable by Amazon companies.According to the conclusions drawn from the case,the relevant suggestions are provided for the problems in the proposal,and how China should make appropriate adjustments and preparation in terms of policies and practices in the face of possible "uniform method" proposals and possible changes in international tax rules.