随着互联网在全球范围内的迅速发展,电子商务有逐步取代传统贸易方式的趋势,这就给以传统贸易定位的现行税收制度带来了一系列新的问题。如电子商务对税收公平原则的冲击,对税收管辖权原则、常设机构、有形商品与劳务的界定,对避税行为的听之任之等。这些问题不仅直接影响到国家的税收制度、经济利益、还涉及有关国家之间的经济、贸易关系。 With the rapid development of the Internet in the world, e-commerce has gradually replaced the traditional mode of trade. This has brought a series of new problems to the current tax system based on traditional trade. Such as the impact of e-commerce on the principle of tax fairness, the principle of tax jurisdiction, the definition of permanent establishments, the definition of physical goods and services, and the refusal of tax avoidance. These issues not only directly affect the country’s tax system and economic interests, but also involve the economic and trade relations among the countries concerned.