In order to adjust the allocation of tax revenue between countries, strengthen the tax rights of digital goods and services' countries of consumption, and levy tax from large Internet companies as well as increase fiscal revenue, France and some European Union countries have introduced the digital service tax. Unlike these EU countries, China's most digital enterprises situate within China, which is simultaneously a country of residence and a country of consumption, and the base erosion and profit shifting of multinational companies are not common. China should pay more attention to the mismatch between the strong profitability of the digital economy and its lower tax burden, the unfair taxation of the traditional economy and the digital economy, and the intensification of social differentiation. These problems stem from the fact that digital enterprises enjoy users' free digital labor and network effects to obtain excess profits, and digital enterprises are not restricted by traditional means of production and have more room for tax planning. China's corporate income tax law fails to adjust the economic differentiation and tax unfairness caused by the digital economy. Therefore, China's digital tax should be a tax on excess profits for digital companies, and should not be levied on the regular income of enterprises. China should also reasonably evaluate the data revenue and monopoly profits benefited by digital companies, draw tax revenue from the digital economy so that the tax law can play a role in restoring the tax fairness.