Research On The Legal System Of Digital Service Ta

The advent of the information age has promoted the transformation of the global economy into a digital economy,and the rapid growth of the digital economy has brought about a transformation of business models.The development of social economy has shifted from material input to the development and utilization of information technology and data resources.Internet companies that seize development opportunities take advantage of the high permeability and data dependence of the digital economy to significantly increase their global market share and win dividends in the digital economy through emerging business models such as social media and online sales platforms.However,the vigorous development of the digital economy also challenges the international tax framework,the existing tax legal system is relatively lagging behind,can not cope with the digital economy brought about by the tax problem.On the one hand,the digital economy development promotes the digitalization of enterprise management mode,the current tax law rules in determining the object of taxation,taxable income encountered obstacles,so that part of the income is free from tax collection and management,international tax revenue is facing loss.On the other hand,large multinational Internet enterprises make use of the differences in the international tax legal system for tax planning,resulting in unfair distribution of international tax rights and interests,so the existing tax law rules need to be changed urgently.Therefore,this paper focuses on the European Union,the United Kingdom,France and India to solve some of the digital economy tax problems,with a view to the improvement of China’s tax legal system to bring experience and enlightenment.The first part focuses on the legal theoretical and practical basis of digital service tax,the second part is an in-depth analysis of the background of the introduction of economic programs,tax elements and potential risks,as well as the U.S.-Eu and European positions on digital service tax differentiation and reasons;Finally,the study found that in the short term,the introduction of digital service tax in China is not appropriate,we should focus on improving the current tax legal norms.In the long run,it is still necessary for the international community and sovereign countries to reach broad consensus to build a fair and reasonable legal system of digital economy taxation.Therefore,China should base on reality,long-term perspective,balanced short-term response and long-term development,on the one hand,committed to promoting the unification of international tax cooperation programs,absorbing the advantages of digital service tax,for international tax cooperation programs,on the other hand,do a good job of dealing with unilateral measures,at the domestic law level to develop supporting legal norms,with a view to achieving sustainable development of digital economy.