摘要
I.INTRODUCTION As the world economy moves into the digital era,discussions regarding the digital tax are crucial.Fair taxation of digital businesses is now a worldwide concern that cuts across national boundaries.The central issue concerning the digital tax system is no longer whether internet businesses should pay taxes;rather,it is how to match tax laws with creative business models to guarantee efficient tax source regulation and equitable international tax base distribution.As a result,the digital economy tax-which the digital service tax(DST)represents-is an inevitable reality rather than just a fad.
基金
supported by the General Project of Philosophy and Social Science Research of Jiangsu Universities,entitled Research on Economic Law Guarantees of Common Prosperity from the Perspective of Distributive Function.
