电子商务对传统税收制度及理论,尤其对现行的税收管辖权一般理论提出了挑战。面对国际上两种截然相反的税收管辖权主张。本文认为坚持来源地管辖优先原则,兼顾居民管辖权是最好的办法。 E-commerce challenges the traditional tax system and theory, especially the current general theory of tax jurisdiction. In the face of two diametrically opposed tax jurisdictions in the world. This article holds that it is the best way to insist on the priority principle of jurisdiction of source and give consideration to residents’ jurisdiction.