内容提要：2021年10月，BEPS包容性框架136个成员对“双支柱”方案达成共识，将对未来国际税收治理和跨境投资产生深远影响，也给国内税收治理带来一些挑战。近年来，国内学者主要就数字经济税收理论、数字经济国际税改方案、数字经济国际税改影响、数字经济国际税改对策等方面展开研究，成果丰硕，对我国有效应对经济数字化税收挑战和不断完善国际税收管理制度具有重要理论与实践价值。本文就上述方面的国内研究成果作了归纳总结，形成对数字经济国际税改形势的整体认识，以资参考。中图分类号：F810.42 文献标识码：A 文章编号：2095-6126(2023)01-0031-08

Abstract:The consensus on the Two-Pillar Solution reached by 136 BEPS Inclusive Framework members in October 2021 will not only have a far-reaching impact on international tax governance and cross-border investment in the future, but also bring some challenges to domestic tax governance. In recent years, domestic tax theory frontier research of digital economy mainly focuses on theoretical research, international tax reform solution and impacts, as well as countermeasure research, which have important theoretical and practical value for China to effectively respond to the tax challenges of digital economy and continuously improve the international tax management system. This paper summarizes the domestic research results in the above aspects, and forms an overall understanding of the international tax reform of digital economy for reference.

关键词：数字经济,国际税改,“双支柱”方案,Keywords: Digital economy,International tax reform,Two-Pillar Solution