数字经济不仅带来了商业模式的变革，而且给国际税收带来了极大的挑战。报告通过详细分析数字经济背景下互联网广告、在线零售、云计算、应用软件商店这四类新型商业模式的全球组织架构，总结了数字经济特征与常用避税手段，进而归纳了数字经济给国际税收带来的挑战，并在梳理国际社会应对数字经济挑战的“双支柱”多边方案、联合国双边方案和数字服务税单边措施基础上，提出了我国的应对策略。
The digital economy has not only brought about changes in business models，but also posed great challenges to international tax regulations. Through a detailed analysis of the tax planning structures in four new business models under the background of digital economy—internet advertising，online retailer，cloud computing and Internet app store，this paper summarizes the features of digital economy，typical tax avoidance means and international tax challenges raised by the digital economy. After ordering the OECD Two-Pillar multilateral solution，the UN bilateral solution and the unilateral digital service tax in various countries，this paper proposes solutions for China.
