The success of such report lies in the following points: firstly, historical transitional problems are taken care of preferably, on one hand the result of OECD E-commerce tax report and related researches in 1998 is absorbed and learn from; on the other hand, the confirmation of policy frame and principles of digital economy taxation in fact lays the foundation of the validity of digital final solutions after 2015. Secondly, it is completed with a view to solve the problems of BEPS and other tax challenges besides controversy BEPS. In this report, the overlapping relationship and logical relationship among tax treaty, transfer pricing, control by foreign enterprises rules, harmful taxation rules and other tax topics are recognized correctly when analyzing BEPS problems of digital economy. And this is the first time to put forward several taxation planning modes closely related to digital economy. Other parts regarding tax problems except BEPS are intimately connected with the dispute for taxation rights of different opinions between developing countries and developed countries. Thirdly, there is clear carding and description in the aspect of digital economic feature, information and technology developing process. As for the tax policy-maker, it is a relatively strange field but also a starting point and foundation of discussions for taxation solutions.