The Development of Germany's Digital Taxation Regime in the Context of the Digital Economy and Its Implications for China

Jiatong Xu

doi:10.47297/wspdecWSP2515-797310.20261001

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The Development of Germany's Digital Taxation Regime in the Context of the Digital Economy and Its Implications for China

Volume 10, Issue 1

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The Development of Germany's Digital Taxation Regime in the Context of the Digital Economy and Its Implications for China
The Development of Germany's Digital Taxation Regime in the Context of the Digital Economy and Its Implications for China
University of Sanya, Sanya, Hainan, 572022, China
Vol. 10, Issue 1, Pages: 44-47(2026)
Published：30 January 2026
DOI：10.47297/wspdecWSP2515-797310.20261001
Accepted：

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Xu Jiatong.The Development of Germany's Digital Taxation Regime in the Context of the Digital Economy and Its Implications for China[J].Development Economics of China,2026,10(01):44-47.
DOI：

Xu Jiatong.The Development of Germany's Digital Taxation Regime in the Context of the Digital Economy and Its Implications for China[J].Development Economics of China,2026,10(01):44-47. DOI： 10.47297/wspdecWSP2515-797310.20261001.

摘要

Abstract

This paper aims to explore the challenges and opportunities of digital taxation in the context of the digital economy

drawing insights from Germany's experience to offer guidance for China. The paper first outlines the unequal standing of digital enterprises and traditional enterprises in the digital economy era. Second

it analyzes the barriers to international trade posed by the digital economy and their impact on international competitiveness

while also examining tax issues at the institutional support level. Third

the paper discusses whether digital taxes can resolve the current imbalances. Finally

the paper addresses the provisions for levying digital services taxes and their implications for the expansion of China's digital trade rules within the context of the Belt and Road Initiative.

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Keywords

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