The two-pillar international tax reform programme, promoted by the (G20) and the (OECD) to address the tax challenges posed by the digitisation of the economy and to thoroughly prevent the erosion of the tax base by multinational enterprises, which has received widespread public statements of support from the international community and is progressing on schedule, with global tax compliance by multinational enterprises needing to conform to a whole new system of rules. However, there are still significant differences in the positions of economies at different income levels towards international tax reform despite the majority of consistency, and there is considerable complexity and uncertainty in the international tax environment faced by Chinese enterprises operating globally. How to make good use of the new rules and adapt to the new environment, and establish a safe and effective global tax strategy, is directly related to the global interests of Chinese multinational enterprises, as well as the maintenance of China's tax sovereignty in the major adjustment of the international economic order.