From the height of national strategy, digital trade has been deeply integrated into the overall national development layout. The “Digital China” strategy regards digital trade as a key area for promoting economic digital transformation and enhancing national competitiveness. The Outline of the Fourteenth Five-Year Plan for National Economic and Social Development of the People’s Republic of China and the Long-Range Objectives Through the Year 2035 clearly proposes to accelerate the development of digital trade and actively participate in the formulation of international rules and standards in the digital field, aiming to make digital trade a new growth point for China’s foreign trade and a new competitive advantage in international cooperation. This top-level design constructs a macro framework for the development of digital trade, guides the convergence of various resources towards the digital trade field, coordinates the actions of various departments and regions in the development of digital trade, and ensures that digital trade is closely aligned with the national economic and social development goals Table 4.1.① Tax Preferences: China has implemented a series of tax preference policies for digital trade enterprises. For eligible digital trade enterprises, corporate income tax is reduced or exempted, reducing the operating costs of enterprises and enhancing their profitability and market competitiveness. In terms of value-added tax, zero tax rate or tax exemption policies are implemented for the export of digital services, encouraging enterprises to expand overseas markets and increase the share of China’s digital services in the international market. For R&D activities related to digital trade, enterprises are allowed to add and deduct R&D expenses when calculating taxable income, inspiring enterprises to increase R&D investment in key technology fields such as artificial intelligence, big data, and blockchain, and promoting technological innovation in digital trade.