尽管2024年全球税改“双支柱”方案落地实施，许多辖区已根据“双支柱”立法模板及其征管指南修订内部立法，但是关于数字经济的税收问题研究仍在继续，本报告旨在进一步厘清数字经济税收理论，为国际税收新秩序提供理论支撑；明确“双支柱”方案实施给本辖区带来的影响，为税收立法提供参证；阐释数字经济下数字交易的税收属性及其课税逻辑，梳理数据税的税制要素；加强税收征管数字化建设及应用，为有效落实税收执行管辖权、加强对数字经济新业态的税收监管提供思路和解决方案。
Although the “Two-Pillar” plan for global tax reform was implemented in 2024 and many jurisdictions have already revised their internal legislation in accordance with the “Two-Pillar” Legislative Template and its “Collection and Administration Guide”，research on tax issues regarding the digital economy continues. This report aims to further clarify the theory of digital economy taxation，providing theoretical support for the new international tax order；to clarify the impact brought by the implementation of the “Two-Pillar” plan on the jurisdiction，providing references for tax legislation；to explain the tax attributes and taxation logic of digital transactions under the digital economy，and sort out the elements of the data tax system；as well as to strengthen the digital construction and application of tax collection and administration，providing ideas and solutions for effectively implementing the jurisdiction of tax enforcement and strengthening tax supervision over new forms of business in the digital economy.
