| Issue |
SHS Web Conf.
Volume 145, 2022
2022 3rd International Conference on Advanced Education and Management Engineering (AEME2022)
|
|
|---|---|---|
| Article Number | 01007 | |
| Number of page(s) | 7 | |
| DOI | https://doi.org/10.1051/shsconf/202214501007 | |
| Published online | 29 August 2022 | |
Research on the development of global digital tax and countermeasures of Chinese digital tax
1
Huazhong University of Science and Technology, School of Management, Wuhan, China
2
Wuhan University of Technology, School of Economics, Wuhan, China
* Corresponding author: fushiwen@hust.edu.cn
International taxation faces challenges brought by the development of the digital economy. Countries around the world and relevant international organizations, based on different positions, advocate or oppose the establishment of digital tax collection policies. This paper aims to summarize the development status of digital tax collection supervision policies of major countries and international organizations, to analyze the impact of the digital tax in combination with the development of China’s digital economy, and try to put forward policy suggestions for the development of China’s digital tax.
© The Authors, published by EDP Sciences, 2022
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