在经济全球化的今天,电子商务作为一种全新的贸易模式,对社会经济生活产生了深远的影响。但是在电子商务环境中,出现了许多税收问题,包括税收征管监督难、国家税收管辖权的重新确认、常设机构概念不清、课税对象性质模糊、按目的地征税难,国际避税等等,笔者认为,要解决新形势下出现的这些新问题,必须从加快税收征管电子化进程,加强国际合作以及大力培养网络税收人才等几个方面着手,针对电子商务的特点,对症下药,从而更好的保证国家税收收入的实现。 In the era of economic globalization, e-commerce as a new mode of trade has had a profound impact on social and economic life. However, in the e-commerce environment, many tax issues have emerged, including the difficulty of tax collection and administration, the reconfirmation of state tax jurisdiction, the unclear concept of permanent establishment, the obscure nature of the object of taxation, the difficulty of taxation by destination, the international tax avoidance and so on , I believe that in order to solve these new problems arising under the new situation, we must start from several aspects such as accelerating the process of electronic administration of tax collection and administration, strengthening international cooperation and vigorously cultivating tax professionals in the network, so as to make the best use of the features of e-commerce and make it better Guarantee the realization of the national tax revenue.