在基于互联网的电子交易中,税收问题一直是个难题,用传统经济时代的老方法来解决信息时代的新问题已经不现实。本文通过对各国电子商务环境下税收政策的研究,系统阐述了电子商务交易方式对税收政策的影响,并结合我国电子商务发展的实际,提出有关税收政策的建议。 In Internet-based electronic transactions, the tax issue has always been a dilemma. It is no realistic solution to the new problems in the information age by using the old method in the traditional economic era. This essay systematically expounds the impact of e-commerce transactions on tax policy through the study of tax policies in various countries in the e-commerce environment. Based on the actual development of e-commerce in China, this article puts forward suggestions on tax policies.