Institutional Research On Digital Service Tax

The new generation of information technology revolution drives the digital economy to develop in depth and greatly changes the traditional business model and the global value chain of multinational corporations.The rapid development of the digital economy has also posed challenges to the ability of international tax frameworks to ensure the taxation of profits where economic activities take place and value is created,and brought about the problem of Base Erosion and Profit Shifting(BEPS).Market countries do not get due profits from their large "value contribution",which affects the distribution of tax benefits of digital economy between source countries and host countries.We will encourage the international community to strengthen reform of the current pattern of tax benefit distribution and taxation model.Under the competition of interests,it is difficult to promote international consensus.Many countries and international organizations begin to implement unilateral temporary measures for digital service tax to regulate Internet enterprises.In recent years,China’s position in the field of digital economy is also increasing.With a growth value of 3.92 billion yuan.In 2020,in order to cope with the severe challenges brought by the epidemic,tax revenue has been challenged and impacted by digital economy on China’s tax system.Meanwhile.China should continue to strengthen the research of digital economy taxes.deeply involved in digital economy in the OECD international organizations such as the leading international tax rules work,in the digital economy contribution "plan in China" on the stage of global governance,promote fair reasonable international new tariff system.This thesis focuses on the institutional practice of digital service tax under the background of BEPS Firstly,it introduces the source and related theories of BEPS.Secondly,the thesis analyzes the proposal and development process of digital services tax,explains the dilemma faced by digital services tax in the current international perspective,and provides a theoretical basis for the analysis of the following thesis.Again,analysis of the OECD,eu and other international organizations and countries such as Britain and France to reshape the measures taken by tax rules and tax object,tax threshold,tax rates,etc,the factor dimension comparison analysis has been introduced digital services tax legislation of some countries,through international comparison of macroscopic current digital services tax system in the similarities and differences in the process of practice.In addition,this thesis selects Google and Amazon for specific analysis of the actual case,according to the company’s business model to analyze the tax dispute and the attitude of all parties.