当前，国际税收秩序主要是依据经济合作与发展组织范本和联合国范本来确立的。随着知识时代的到来，特别是国际电子商务的兴起，对国际税收惯例提出了诸多的挑战，使国际税收政策面临许多新的问题，国际税收秩序也因此处于调整期。一、科技进步对国际税收秩序的冲击（一） 消费 At present, the international tax order is mainly based on the models of the Organization for Economic Co-operation and Development and the United Nations model. With the advent of the knowledge age, especially the rise of international e-commerce, many challenges have been posed to international taxation conventions. Many international tax policies are facing new problems and the international tax order is therefore undergoing a period of adjustment. First, the impact of scientific and technological progress on the international tax order (a) consumption