| Abstract |
Under the background of digital economy, the traditional international tax rules are facing unprecedented challenges. The purpose of this paper is to explore the impact of the reconstruction of international tax rules on the national tax system under the digital economy, analyze the problems and complexity involved, and put forward corresponding countermeasures. Firstly, this paper combs the characteristics of digital economy, such as the ambiguity of value creation status, the difficulty in quantifying the value contributed by users, and the flexibility of cross-border delivery of digital products, and points out the challenges these new phenomena pose to the existing international tax system. Then, it discusses the influence of digital economy on international tax principles, tax source attribution, tax avoidance and other issues, as well as the latest developments and proposals of OECD and other international organizations in the tax field. Furthermore, the article analyzes the opportunities for restructuring tax rules in the era of digital economy, including promoting the implementation of BEPS action plan, promoting international cooperation in tax transparency and information exchange, and stimulating the modernization and innovation of tax system. Finally, the article puts forward a series of countermeasures, such as strengthening the legal framework of international tax cooperation, formulating specific tax policies for digital economy, and strengthening the coordination of global tax governance system. These strategies aim to build a fairer and more reasonable international tax system and provide strong policy support and practical guidance for the international community to deal with the tax challenges brought about by the rapid development of digital economy.
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