关键词: 全球, 数字税, 进展, 动因, 启示

Abstract: In March 2018, the European Commission issued a taxation proposal for large Internet companies. Although it did not become a consensus, it has already produced demonstration effects for Asia-Pacific and some countries in Latin America. The United Kingdom, France, Italy, Spain and other countries have recently proposed their own digital tax schemes. The OECD also indicated that it will reach a consensus by 2020 to comprehensively reform digital taxes on a global scale. China is a big digital consumer, and the digital industry will gradually open up in stages, and it is also undergoing international expansion. Changes in the international tax system will inevitably affect the development of China’s digital industry. This paper proposes to levy a digital tax on digital companies that“reach a certain size”for their specific circumstances, and actively carry out international tax coordination, and create a fair and reasonable international tax environment for digital enterprises in China through consultation and cooperation.

Key words: global, digital tax, progress, motivation, revelation