Research on the development of global digital tax and countermeasures of Chinese digital tax

Abstract

International taxation faces challenges brought by the development of the digital economy. Countries around the world and relevant international organizations, based on different positions, advocate or oppose the establishment of digital tax collection policies. This paper aims to summarize the development status of digital tax collection supervision policies of major countries and international organizations, to analyze the impact of the digital tax in combination with the development of China’s digital economy, and try to put forward policy suggestions for the development of China’s digital tax.