Abstract: Digital economy is now developing vigorously, whereas the cross-border digital services have encountered difficulties in tax practice. Users and data elements reshape the contribution structure of value creation, forcing the adjustment to tax jurisdiction. The logical basis of digital service tax legislation stems from "consideration - compensation" theory of users' data. International community has explored it a lot, which offers the following ideas for China to construct a digital service tax system in the future: appropriately expanding the traditional theory and responding to the value creation contribution of emerging resource elements; deliberately designing the elements of taxation, clarifying the basic principles of taxation and coordination of value; deeply participating in international legislation, integrating and leading the process of unifying digital service tax system.