The Tax Attribute of Digital Services and the Approach to China's Tax System Construction
The determination of whether digital service tax is direct tax or indirect tax not only concerns the development of digital service industry and the distribution of tax base,but also has a profound impact on the direction and approach of tax reform in the digital economy era.Some countries focus on the determination of indirect tax system,adopt unilateral"temporary"measures such as the levy of digital service tax,which will have a suppressing effect on digital consumption.Based on the determination of the direct tax attribute of digi-tal service tax,under the existing tax agreement framework in the field of income tax,the United Nations and the Organization for Economic Cooperation and Development have respectively designed tax reform plans.Fo-cusing on the path selection of direct tax on digital services,China urgently needs to implement the dual tax system structure,expand the scope of withholding tax as a transitional measure,and make a long-term tax re-form plan to reconfigure tax jurisdiction.
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