近年来，全球数字经济发展迅速，新一轮国际税改方案逐步展开，国内学者主要围绕“双支柱”影响及对策、经济数字化与税收征管、经济数字化与地区间税收分配、数据要素可税性与数字税、国际税改与全球税收治理等方面进行深入研讨。研究表明，国际税改势必会改变原有的国际贸易与投资格局，对我国国内税收法制产生重要影响，数据作为生产要素参与价值创造改变了企业利润的性质，对数字资产课税是发展趋势，数字经济的发展对国内各地征税权及增值税地区间横向分配产生巨大冲击，全球税收治理呈现越来越浓厚的多边合作“色彩”。
In recent years，the global digital economy has developed rapidly，and a new round of international tax reform scheme has been gradually launched. Domestic scholars have made in-depth discussions on the influence and countermeasures of‘double pillars’，economic digitalization and tax collection and management，economic digitalization and regional tax distribution，data element taxability and digital tax，international tax reform and global tax governance. The international tax reform is bound to change the original international trade and investment pattern，and has a significant impact on China’s domestic tax law. The participation of data as a factor of production in value creation has changed the nature of enterprise profits，and the taxation of digital assets is a developing trend. The development of the digital economy has had a huge impact on taxation rights and the horizontal distribution of value-added taxation among regions in China. Global tax governance is increasingly showing an strong‘color’of multilateral cooperation.
