数字经济是世界经济发展的大势所趋，数字经济税收问题是世界经济领域的热点问题。已有不少国内外学者就数字经济税收问题和国际税改议题展开了深入研究和广泛讨论。本报告对国内外数字经济税收的理论前沿进行梳理：国内前沿理论从国际税改影响研究、国际税改理论研究、数字经济税收理论研究、中国税改政策建议研究四个方面进行文献梳理与分析；国际前沿理论从数字经济对税收理论的影响研究、单边数字税收政策的影响研究和多边国际税收规则改革研究三个方面进行文献梳理与分析。
The digital economy is the general trend of the world economic development，and the taxation of the digital economy is also a hot issue in this field. Many scholars at home and abroad have studied and discussed the issue of digital economy tax and international tax reform. This paper sorts out the theoretical frontier of digital economy tax at home and abroad. Domestic literature review is conducted from the following four aspects：the impact of international tax reform，international tax reform theory research，digital economy tax theory research，and research on suggestions of China’s tax reform policy. The international frontier literature is reviewed from three aspects：research on the impact of digital economy on tax theory，the impact of unilateral digital tax policy and the reform of multilateral international tax rules.
