摘要：由于数字经济的重要性，国际税收规则基于数字经济的改良在逐步推进，部分国家已经开始实施数字服务税。在此种背景下，研究的数字服务税对企业的经营结构起到的作用具有重要意义。本文通过分析数字服务税产生及原因，现有的数字服务税体系来解释数字服务税。对其所针对的公司进行了分类，并对所分类公司的的盈利,成本结构进行了细化，来进一步分析数字服务税对公司影响，并以亚马逊公司和谷歌公司为案例,来证明现有单边数字税制服务税对公司的利润造成负担，进而推动公司改变定价战略，优化经营结构，追加投资，来降低税收造成的影响。本文最后根据案例提出对跨境电商公司及搜索引擎公司经营结构及流程的优化意见。

 

关键词：数字服务税；数字服务公司；实施的困难，数字经济

 

目 录

摘 要

Abstract

Contents

1.Introduction-1

2.Literature Review-2

3.Overview of The Digital Services Tax-4

3.1 Digital Economy-4

3.2 Reasons For Implementing a Digital Services Tax-4

3.3 Existing Digital Service Tax and Difficulties of Implement-6

4.The Impact of A Digital Tax on Companies-9

4.1 Internet companies with or without physical presence.-9

4.2 The Impact of Digital Tax on Enterprise Pricing Strategy-11

4.3 The Impact of Digital Taxes on Corporate Profitability-12

4.3 The Impact of Digital Taxes on Corporate Investment Decisions-13

5.Case analysis-14

5.1  The Introduction of Amazon and Policy for Digital Service Tax-15

5.2 Analysis of The Impact of Digital Tax on Google and Other Companies-16

5.3  The Introduction of Google and Policy For Digital Service Tax-17

5.4  Analysis of The Impact of Digital Tax on Google Companies-18

6.Suggestions For Digital Service Company-21

6.1 Strategy for Cross-Border Electronic Commerce-21

6.2 Strategy for Search Engine Company:-21

References-23

Acknowledgements