全球商业增长速度最快的领域之一恐怕要数得上国际互联网。眼下最时髦的话语就是“上网”。电子商务的出现，使得在网上做广告、销售商品和劳务成为现实。传统的贸易方式在一定程度上受到冲击。根据传统的贸易方式的需要制定的各国税收制度（包据国际税收协定）就面临许务问题 One of the fastest growing areas in the world is probably Internet access. Right now the most fashionable words is “Internet.” The emergence of e-commerce, making online advertising, sales of goods and services become a reality. The traditional way of trading is to some extent hit. According to the needs of traditional trade methods developed countries tax system (including the international tax treaty) on the issue of Xu services