A Study On Tax Problems In Digital Trade

Digital economy has gradually become a new engine of world economic growth,and digital trade,as a key link,is showing vigorous vitality and vitality.Multinational enterprises use Internet platforms to carry out transactions,and the frequent digital trade activities promote the growth of the world economy.However,the characteristics of digital trade and new business models lead to the traditional tax principles not meeting the practical needs,and increase the difficulty of tax collection and administration and tax governance.This paper mainly focuses on the international digital tax issues,summarizes the general situation of global digital trade,understands the digital trade status,digital trade characteristics and business model,and demonstrates the feasibility of taxation on enterprises in the process of digital trade.Starting from the causes of digital tax,according to the characteristics of digital trade itself,new business model change,from the traditional tax jurisdiction,international permanent principle,multinational business operation three aspects,discuss the problems of digital trade in cross-border transactions,analyze the problems and influence on tax.This paper uses the case analysis method,citing the international tax avoidance paradise and Apple tax avoidance cases,to discuss the tax issues from the three dimensions of country,region and enterprise,and deeply analyzes the negative impact of digital trade on tax.At the same time,learn from the main measures of the United States,Europe and OECD for the principle of connection caused by the digital economy,provide a new method and perspective for international response to the new tax challenges in digital trade,and put forward suggestions and countermeasures for China.