有关资料表明 :１９９８年全球通过互联网实现的商品销售额达到３０亿美元 ,预计今后３～５年内全球电子商务的交易额将突破万亿美元。电子商务的迅速发展 ,造成了电子商务法律、工商政策、财税政策等一系列政策法规的相对滞后 ,尤其是财税政策 ,由于电子商务的特殊性 ,给财税 Relevant data show that: in 1998, the global sales of goods through the Internet reached 3 billion U.S. dollars and the global e-commerce transactions will exceed one trillion U.S. dollars in the next 3-5 years. The rapid development of e-commerce has caused the relative lag of a series of laws and regulations such as the law of electronic commerce, business policies and taxation policies, especially the fiscal and taxation policies. Due to the particularity of e-commerce,