Author(s)

Yuxue Li ¹

Affiliation(s)

¹ Nanjing University of Science and Technology Zijin College, Nanjing, Jiangsu, 210023, China

Corresponding Author

Yuxue Li

ABSTRACT

Under the background of globalization and digitalization in the 21st century, the digital economy is reshaping the global economic map with its unique charm and unlimited potential at an unprecedented speed. However, with the rapid development of digital economy, the traditional international tax system is facing unprecedented challenges and impacts. The purpose of this paper is to comprehensively and deeply analyze the development trend of international tax reform under the background of digital economy, discuss its impact on China's tax system, and put forward a series of practical countermeasures. Through comprehensive analysis of the practice and future trend of tax reform in international organizations and major countries, combined with the uniqueness of China's digital economy and the current tax situation, this paper attempts to provide scientific basis and practical guidance for China to take the initiative in global tax governance, protect national tax interests and promote the deep integration and coordinated development of China's tax system and international tax rules.

KEYWORDS

Digital economy; International tax reform; Reconstruction of tax rules

CITE THIS PAPER

Yuxue Li, Research on the Development of International Tax Reform and China's Countermeasures under the Background of Digital Economy. Social Security and Administration Management (2024) Vol. 5: 92-98. DOI: http://dx.doi.org/10.23977/socsam.2024.050314.

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