According to the statement of No.1 action project, missions of this project include: solving the problems that one enterprise shall be immune from taxation upon current tax rules when it exists in anther tax jurisdiction as an important part; how to ensure its own value or relevant profit when confirming data or information as important features of digital economy and their key roles in new business modes; modifying the basic rules related with international taxation especially for the principles of income sources and properties in order to adapt to the new features of digital economy business mode; solving the difficulties of added-value tax for cross-border goods and service trade