The digital economy puts forward new requirements for international tax rules，and various international organizations and economies are carrying out tax reforms related to the digital economy. In order to achieve the purpose of taxing businesses related to the digital economy，many countries generally adopt unilateral digital service tax measures，set up new taxes and implement value-added tax or consumption tax. The OECD “dual pillar” international tax reform framework may become the final solution to the global digital economy tax problem. The global tax reform may compress the profit space of manufacturing enterprises，especially for large head manufacturing enterprises，which will also change the global profit distribution pattern of manufacturing enterprises. The impact of the global tax reform on China’s manufacturing enterprises can be controlled as a whole，or increase the tax costs and market barriers of China’s cross-border manufacturing enterprises. In view of the global tax system reform，this study suggests that China should take effective measures：first，comply with the global tax reform trend，select the opportunity to improve the tax system related to the digital economy business；second，scientifically and reasonably study and judge the focus of taxation in the digital economy，focusing on the avoidance of double taxation and other issues；third，continue to promote the reform of value-added tax and enterprise income tax，and improve the efficiency of tax collection and management.