The current international tax system isn't effective enough for digital giants,and digital market countries cannot share the benefits of digital taxation.The DST may coexist with multilateral rules for a long time as a new unilateral scheme for tax distribution.Examining the tax system itself,the confusion about the attribution of taxes leads to doubts about its legitimacy,and the suspicion of discrimination in the tax threshold has led to disputes over fairness.From the perspective of compatibility with national conditions,China's digital taxation and tax sources basically coincide,and there is a lack of demand for competing with other countries.Moreover,the tax burden of local digital enterprises is not deformed and lower than that of other enterprises,and there is no sufficient basis for taxability;It also considers the policy level,which is in line with the digital development goals and the concept of tax cuts.Therefore,the DST is not a good choice for China.The modernization and transformation of China's tax system needs to be in line with the two-pillar multilateral approach,and at the same time,strengthen the concept of fairness in the division of central and local taxes,explore the data tax system on a pilot basis,and build a tax source collection system on digital platforms,so as to respond to practical problems in tax sharing,tax source mining,and tax collection.
Digital Services Taxtax reformInternational tax rulesUnified approach
万方数据
维普
