Exploring China's Tax Path Setting in the Context of Digital Economy

With the development of the economy, the digital economy is no longer unfamiliar to modern people. Whether it's the convenience of mobile payments around you, or Tiktok live shopping thousands of miles away, the digital economy has become an integral part of modern life. The digital economy has been described by some economists as a "new industrial revolution". However, digital taxes for the digital economy have not kept pace with the needs of society. What is a digital tax? Is it necessary to collect it? What is the basis for taxing? Which international countries have already started to collect it? These are the problems we are facing now. As an emerging country, China's digital economy is developing rapidly, and multinational business giants such as Alibaba, Tencent and Baidu have been born based on the digital economy. The creation for the digital tax is due to the law  The national government has fought for the rule- making power of the digital tax in order to solve the  challenge of reorganizing the global tax system in the course of the development of the digital economy, as well as to increase revenue and restore tax justice. 1Then how should China's digital tax be set up? This paper describes the establishment path that China's digital tax can adopt from the theoretical basis, value creation, profit distribution and tax distribution of digital economy, international status quo, and domestic status quo.

Keywords:- Digital Economy; Digital Taxes; Tax Reforms.