电子商务作为一种重大科技成果的出现给人类社会带来巨大影响,它不仅改变了传统贸易构架,而且对金融,税收以及相关法律等领域提出了挑战。本文初步探析电子商务对传统税法的种种质疑并列举世界各国对此的最新举措,旨在对中国税法的出路提出自己一些初浅的看法。 The emergence of e-commerce as a major scientific and technological achievement has a tremendous impact on human society. It not only changes the traditional trade structure, but also challenges the fields of finance, taxation and related laws. This essay initially probes into the various questions raised by e-commerce on the traditional tax law and cites the latest initiatives of all countries in the world in order to put forward some preliminary ideas on the way out for China’s tax law.