Final solutions are not proposed in the report not only because digital economy generally permeating all industries and other features make it difficult to formulate independent solutions, but also because participating countries furiously compete for benefits in the area of digital economy. Goals that different countries hope to achieve and their interest demands vary a lot hence the difficulty to reach a consensus. The developments of internet technology, digital enterprises and market size are quite unbalanced among developed countries in America and Europe and between developed countries and developing countries. No parties expect the policy formulated by digital economy action plan to block their own developing strategies of digital economy, internet enterprise process of their own countries or damage their own tax benefits. As a result, the conservative positions and progressive arrangement adopted in the report reflect the reality of stakeholders and also a wise choice. As for digital economy, apart from tax policy, many countries strategically consider such area at higher level. In this sense, the formulation of cursory policy is avoided so as not to block the development and progress of emerging industry. It prevents greater uncertainty on economic transactions and the result of universal double taxation, which is more important than the tax policy itself.