Digital economy is the reorganization of global factors、Revisiting the global economic structure、Key forces to change the global competitive pattern，and international taxation is one of the key hubs of global governance，Digital economy and international tax reform are becoming the core issue of global governance reform。Re -observe the basic problems here，It aims to better solve the imbalance of the development of the digital economy、Not enough、Irregular Questions，Realize its deepening application globally、Standardized development and inclusive sharing。

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The "Fourteenth Five -Year Digital Economic Development Plan" released by my country in 2022 clearly points out，Digital economy is a key element with data resources，Taking modern information network as the main carrier，Integration application with information communication technology、Digital transformation of all factor is a new economic form with an important driving force，Can promote fairness and efficiency more unified。The essence of it，Get three basic judgments。First, the basis for the rise of the digital economy is the relative excess of the industrial economy。Since the 1980s，Due to the rise of a large number of emerging industrialized countries，The marginal profit margin of the world economy began to present the overall capital gradually declined，to form a relative excess of production。Second, the digital economy is essentially a polymerization method characterized by "connectivity"。Due to the relative excess of production，To achieve the exchange value of industrial production，More users and consumers through information network discovering and connecting more users and consumers Bet365 lotto review have historic motivation。Third, the characteristics of the digital economy are manifested in，Effective consumption caused by the effective needs of production and life begins to dominate economic development。Digital Economy Era，Consumption -dominated economic circulation structure，Provides the value contribution and income sharing of the demand party with the opportunity of legitimacy and fairness。

Observe the value of the data element，The essence is to integrate the natural technical information and social institutional information of interactive people through electronic coding，Echo the diversified multi -level supply and demand、Publicity、scale connection。Behind data empowerment，In the end, the potential activation of human use ability and consumption power。On the one hand，Data elements show the integrity of value，Because it is in information technology products、Application paradigm、In the process of coordinated innovation in business models and institutional mechanisms，Connect the technical information of different times with the institutional information of different regions across time and space，Especially highlights the contributions of consumers and users of micro -counterparts as producers, as well as the macro -counterpart government's consumer government in exchange value。On the other hand，Data elements also show the scale of value，Due to its exchanges across time and space, it has achieved the regional and time limit，The value exchange of the interactive crowd to the greatest extent。Data elements are diversified in the digital economy、Multi -layered subject exchange value implementation，Great differences from the locality and temporary nature of the traditional factor effect，It is necessary to require all the data elements、The scientific boundary and reasonable specifications used for use and income。

　　Digital economy forced international tax reform

The rapid development bet365 best casino games of the digital economy，A shock of the current international tax rules system。Enterprises providing digital products and services do not need to set up entities in a market country to operate cross -border operations and obtain income，Refined huge profits through the planning of intangible asset ownership to hoard at low taxes，Makes its global tax burden at a very low level。Limited by the current international tax rules，Digital economy market countries have no right to tax on such foreign technology giants that have not established entities in their own country，Can't get the corresponding tax return with its profit。From this，The international community agrees that it is necessary to reform the current international tax rules system。Passing through the game of all parties，OECD formed a "dual pillar" solution to respond to economic digital international tax challenges under the tolerance framework。The pillar is designed to increase the taxation right of the market country，Modify the distribution rules of existing cross -border income tax，allocate a part of the surplus profits of super large high -profile multinational enterprises to the marketing country; the second purpose of the pillar is to establish the world's lowest tax system，Ensure that the effective tax rate of large multinational enterprises in each jurisdiction reaches at least the world's lowest tax rate。

Forecast according to OECD，Pillar 1，The tax collection rights of more than 100 billion US dollars per year are expected to be re -assigned to the market jurisdiction，Among them, the amount paid by the traditional industry is far greater than the amount of high -end industries represented by the digital economy; according to the pillar 2，15%of the global minimum tax rate is expected to generate an extra tax income of about 150 billion US dollars worldwide each year;，All types of economies will benefit from more tax revenue，Especially in the economic background bet365 best casino games of the new crown pneumonia's epidemic，These additional tax revenue will be welcomed by governments from various countries。But as some scholars pointed out，The overall increase in tax income of this scheme has not fundamentally reversed the dilemma of global economic imbalance，The pillars weaken the tax of high -end industrial，Increased tax burden on low -end industries，and the total tax amount brought by the pillar two is greater than the pillar one also explained，European and American countries have obtained more realistic benefits from this anti -suspension mechanism。Visible，Under OECD led tax base erosion and profit transfer frameworks，Its digital tax reform scheme has obvious triple characteristics。The EU uses the international community to challenge the digital industry advantage of the United States，It protects the appropriate interests of taxation rights in its own market; but at the same time, compromise with the United States privately，Strive to cover up and protect its tax base and taxes of imbalances between traditional industrial economy and developing countries;，Limited in nominal and short -term increased taxes in developing countries，But potentially and substantially suppressed the opportunities for starting development in backward countries and emerging industries。

The characteristics of the digital economy requirements Establish an equal and fair economic structure。On the one hand，Digital economy rely on huge cross -space connection effects，Continuously expand the availability of many values ​​to all people，Generate natural inclusive results。On the other hand，The overall and scale effect of the digital economy is more likely to exacerbate the imbalance of economic and tax bases，It also forced taxes to form a fair rules for correction。The essence of international trade and investment is an exchange of value of use，But due to historical limitations，The distribution bet365 Play online games right of traditional advantages has an imbalance in the profit level of the micro enterprise or at the macro national tax base。Deepen development bet365 best casino games of the digital economy，It will drive the original relying on resources、Technology、Capital and other factors obtained the absolute advantage based on market exchange to be corrected and balanced。

　　From stock competition to incremental sharing

Current，The global digital economy presents the "three -party game" of China and the United States under the "digital hegemony" in the United States。The United States relies on advanced advantages and technical reserves，The first to establish industry standards in the Internet and digital fields and occupy the huge share of the international market，formed a global "digital hegemony"。Digital economic strength characterized by digital technology and domestic market applications has continued to rise，The "digital sovereign" consciousness generated by the EU based on the large user participation and market contribution is gradually awakening，Direct challenges for the "digital hegemony" of the United States，Form the world structure of "one super two" in the digital field。In the field of digital economy and international tax，The tax jurisdiction of the market country is a trend of the main and objective combination。EU's main promoter of the "dual pillar" solution，The advantage of the United States is obvious, so it is more resistant to digital tax; China is in the middle，With the United States in promoting the development of the digital economy, there is something in common in the development of residents to enjoy better scientific and technological dividends，But as the EU holds the same reform concept in terms of promoting the balance of economic tax benefits，How to choose still need to consider it carefully。

As mentioned earlier，Digital economy requires an open cooperation concept，Not only should we use data as the key element，bet365 best casino games Implement the deep integration of digital technology and the real economy，To better meet the needs of different people; we must also improve the digital economic governance system，Empowering the transformation and upgrading of traditional industries，Cultivate new industries and new formats and new mode，Promoting the sustainable and healthy development of the economy。But，Taxation erosion and profit transfer action plans as the most influential reform plan in the current international taxation field，Whether it is version 1.0, the rules of anti -tax avoidance of multinational companies，Still 2.0 version of the reform plan for the imbalance of international tax bases under the digital economy，Starting from stock and competitive thinking，Use micro and local observation perspectives，On the surface, push the formal economic order with a fair form through balanced rules，In fact, seeking an economic pattern of monopoly competition。At this time，As a common consultation as the "Belt and Road" initiative、Co -construction、Sharing principles in the field of international taxation，Taxation co -construction and profit sharing plan call out，China upgraded version of the China upgrade version of tax base erosion and profit transfer action plan，Realize the order of incremental sharing from the inventory competition order of anti -tax evasion to the tax economy cooperation。Under the mechanism of co -construction and profit sharing of tax bases，First, to promote the form of formal integrity of the international tax reform plan to expand the fair rules，Design fair tax jurisdiction on the entire industrial chain from the industrial economy to the digital economy，A comprehensive tax base balance of the digital economy and the real economy。Second, based on the "Belt and Road" initiative and the concept of the community of human destiny，Promote tax base co -construction and profit sharing，Taxation bet365 Play online games of taxation rationally、Help developing countries strengthen fiscal capacity building，True economic growth in backward regions and inclusive development of emerging industries。

　　(This article is the "Research on International Taxation Governance Issues" (G2021115002L) in the National Social Science Foundation of the National Social Science Fund later

　　(Author Unit: International Tax Research Center of the Central University of Finance and Economics; Xiamen National Accounting Institute)