With the development of digital technology and the innovation of business model，the great development potential of digital economy also gradually appears. The original business model and transaction radius have been breached，and some income of large multinational technology enterprises is out of the tax administration，causing the problem of tax erosion and unfair tax burden. At present，the development of China’s economic is facing the “Triple pressure” of contracting demand，supply shock and weakening expectation. Active the driving force of the market development by formulating effective tax policies and strengthening institutional opening. The report introduces the characteristics and challenges of taxation in the context of digital economy，comparing the background and countermeasures of unilateral DST in EU countries. Based on the development status of China’s digital economy and the characteristics of tax system，the report puts forward the short-term and long-term tax policy and path of China’s digital economy. Finally，the importance of a multilateral cooperation DST is clarified，and China’s active participation is beneficial to the international tax reform.