随着网络技术的发展,一种新的贸易形式——电子商务蓬勃发展起来,它正以其空前的无限的生命力推动着部门经济、区域经济、国民经济和世界经济跃上一个新的台阶。但同时电子商务也对传统的商业经济模式和方法形成了巨大的冲击,特别是对现行税收制度、税收管理模式提出了全面的挑战。本文认真分析了电子商务发展带来的税收问题,并积极研究和提出应对电子商务的税收对策。 With the development of network technology, a new form of trade - e-commerce is flourishing. With its unprecedented vitality, e-commerce is pushing the sectoral economy, regional economy, national economy and world economy to a new level. At the same time, however, e-commerce has also had a huge impact on the traditional commercial economic models and methods. In particular, it has posed a comprehensive challenge to the existing taxation system and taxation administration mode. This article carefully analyzes the tax issues brought by the development of e-commerce and actively studies and proposes tax measures to deal with e-commerce.