电子商务是未来贸易方式的发展方向,对经济增长和企业竞争有巨大影响,而电子商务在税款征纳方面所存在的问题也是逐步凸现,如税收管辖权冲突的问题,应引起我们的重视,本文从税收管辖权出发,分析我国应在借鉴国外经验的基础上,积极研究电子商务的税收对策。 E-commerce is the development direction of the future trade mode, which has a huge impact on economic growth and enterprise competition. However, the problems existing in the tax collection of e-commerce are gradually emerging. For example, the conflict of tax jurisdictions should attract our attention Based on the tax jurisdiction, this article analyzes that our country should learn from foreign experience and actively study the tax policy of e-commerce.