[1] Cao M.X., Du J. W. Types of Public-Private Exchanges: Completion of the Panorama of Comparable Transactions from the Perspective of Government Contribution[J]. Taxation Research, 2020, (7): 76-80. [2] Cao M.X. A Review of the OECD Digital Tax Reform Plan: Theoretical Interpretation, Interests Equalization and Rule Construction[J]. Taxation Research, 2021, (6): 77-84. [3] Cao M.X. On the Conflict and Coordination of Tax Systems Concerning Transfer Pricing in the Context of BEPS[J]. Taxation Research, 2019, (6): 57-61. [4] Chongqing International Tax Research Association Group. Evaluation and Reflections on Economic Digital Tax Practices[N]. China Taxation News, 2019-09-04 (Page 05). [5] Fang J.Theory Is the Flower of the Tree of Questions: Proposed Key Topics for Social Sciences in China in 2021[J]. Social Sciences in China, 2021, (1): 4-11. [6] Hao D.J., Chen S. Z. Innovations, Impacts, and Responses of the“Two-Pillar”Plan for Cross-Border Taxation in the Digital Economy[J]. Taxation Research, 2020, (11): 100-107. [7] Hou X.D., Cheng E. F. A Study of Anti-monopoly Governance of Platform Economy from the Perspective of Property Rights[J]. Journal of Management, 2021, (2): 10-20. [8] Jiang Y.S., Jiang Y. R. Process, Crucial Point and Countermeasures: An Analysis of the OECD's Pillar One Proposal (Part 1)[J]. International Taxation In China, 2020, (12): 26-31. [9] Jiang Y.S. Six Aspects on the Global Minimum Taxation[J]. International Taxation In China, 2021, (8): 14-26. [10] Le B. China, U.S.,Europe Compete to Be the Digital Industry Standard-setters: Seize the First-mover Advantage[EB/OL]. NetEase Technology Report. (2019-07-30) [2021-05-20]. https://tech.163.com/19/0730/07/ELAL4C7G00097U7T.html. [11] Li J.S., Yao D. M. Rebuilt the Relationship Between Government and Market—State View and Government View from Neo Public Finance Theory[J]. Public Finance Research, 2018, (1): 20-32. [12] Li J.S. Neo-public Finance: A Paradigm for Enhancing Explanatory and Predictive Power[J]. Journal of Central University of Finance & Economics, 2017, (5): 3-11. [13] Liu L., Chen G.H. On OECD's“Two-Pillar”Reform and Its Impacts on China[J]. International Taxation In China, 2020, (8): 14-23. [14] OECD. Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy[R]. OECD Publishing Paris, 2021. [15] OECD. Tax Challenges Arising from Digitalisation--Report on Pillar One Blueprint: Inclusive Framework on BEPS[R]. OECD Publishing Paris, 2020. [16] Pei C.H., Ni J. F., Li Y. Approach Digital Economy from the Perspective of Political Economics[J]. Finance & Trade Economics, 2018, (9): 5-22. [17] Wei C., Nigar H. The Digital Services Tax as a Tax on Location-Specific Rent[EB/OL]. (2019-02-18) [2020-03-20]. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3321393. [18] Xie F. S., Wu Y., Wang S. S. A Political Economy Analysis of the Globalization of Platform Economics[J]. Social Sciences in China,2019, (12): 62-81+200. [19] Yi X. R., Chen Y. Y., Yu W. A Study of the Essence and Operating Mechanism of Platform Economy[J]. Jiangsu Social Sciences,2020, (6): 70-78+242. [20] Zhao Y. J. Platform Economy: Finding the Optimal Property Rights Boundary[EB/OL]. (2021-01-18) [2021-05-20]. https://www.guancha.cn/zhaoyanjing/2021_01_13_577711_s.shtml. |