Abstract: Abstract：Digital economy has become an important driving force of China's economic development. The characteristics of operation, development and operation mode of digital economy do not match with the traditional tax system in the aspects of revenue and cost recognition, profit realization and value-added tax deduction calculation, which fails to effectively reflect the supporting role of tax policy on digital economy. Therefore, it is necessary to adjust the current tax policy according to the particularity of digital economy.

Key words: digital economy, tax policy, tax preference