本文在阐述网络银行的定义和交易特点基础上,分析了传统税收管辖权及其冲突解决,论述了网络银行对传统税收管辖权的冲击与挑战,进而提出了解决网络银行税收管辖权问题的相应建议。文章认为,常设机构的经济实质是解决管辖权问题的起点,寻找新的联系标准是解决管辖权问题的路径,新的联系标准是网络技术和银行业务特点的结合,客户所在地标准是解决税收管辖权的最终方法。 Based on the definition and characteristics of online banking, this paper analyzes the traditional tax jurisdiction and its conflict resolution, discusses the impact and challenge of online banking on traditional tax jurisdiction, and then proposes the corresponding solution to the problem of online banking tax jurisdiction Suggest. The article argues that the economic nature of permanent establishments is the starting point for solving the issue of jurisdiction. Finding new contact standards is the solution to the problem of jurisdiction. The new linkage standard is the combination of network technology and banking business. The standard of customers is to solve the problem of tax jurisdiction The final method of right