International Comparison and Coordination of Tax Systems for Digital Goods Cross-border Transactions

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责任编辑：方程

（School of Economic Management and Law，Hubei Normal University，Huangshi 435002，Hubei China）

Abstract：The range of digital goods is too broad to be simply classified as tangible goods or services. The diversity of digital goods’cross- border trading rules makes it impossible to determine its taxable nature，and it is difficult to accurately identify its tax resident identity and tax source. For the consideration of national interests and group interests，there are great differences and conflicts in the tax collection and management systems of cross-border digital goods transactions among countries or regions. The international coordination of tax collection and management should be based on the existing bilateral and multilateral trade rules，strengthen international communication and cooperation，and we should coordinate different kinds of classification system to realize the scientific classification of digital goods；we should coordinate different kinds of taxes and pattern of tax collection in different countries or regions to demonstrate the fairness of tax burden，reduce the cost of tax collection，and realize trade convenience；and we should coordinate the different identification standard of tax resident identity and earnings to demonstrate the fair interests distribution of digital trade. China should reform the existing tax collection and management system，formulate industrial policies to promote the development of digital economy，participate in the formulation of cross- border trading rules for digital goods and international negotiations actively，strengthen international cooperation and coordination，and deal with a series of tax collection and management problems brought by cross-border trading in digital goods.

Key words：digital goods；tax system；cross-border e-commerce