数字经济的发展加剧了全球税基侵蚀和利润转移问题，在法、英等一些国家的推动下，欧盟主要国家和世界其他国家开始推出数字服务税。数字服务税本质上为数字经济利润的全球再分配，引发了全球第一数字强国美国的强烈反对，美欧等国围绕数字服务税在双边经贸及经济合作与发展组织（OECD）等多边平台上展开激烈博弈。数字服务税对中国而言是把“双刃剑”，目前欧盟版的数字服务税方案对中国弊大于利，如果全球推广，可能会对我国数字经济产业和数字贸易产生较大冲击。当前中国应保持中立观望态度，冷静观察，暂缓推出数字服务税，同时在双多边场合努力团结立场相近国家，积极参与到全球数字服务税规则的构建中，避免被动。
The development of digital economy aggravates the problem of global tax base erosion and profit shifting. With the promotion of France，the UK and other European countries，the major EU countries and some other countries of the world began to introduce digital service tax（DST）. The essence of DST is the global redistribution of digital economic profits，which aroused strong opposition from the United States as the world’s first digital power. The United States and European countries are playing a fierce game on both the bilateral relationship and multilateral platforms such as OECD. DST is a “double-edged sword” for China. The current EU version of DST will do more harm than good to China，may have a greater impact on China’s digital economy industry and digital trade. China should maintain a neutral and wait-and-see attitude and postpone DST. At the same time，China should strive to unite countries with similar positions on bilateral and multilateral occasions，and actively participate in the construction of global DST rules.
