电子商务在全球范围内迅速发展,对现有经济运行及管理模式产生了极大的冲击,传统的税收制度则对此无法适应,由此引发了征管稽查难度加大、网上交易国际税收问题加剧、政府税款大量流失等一系列重大税收问题。我国的电子商务尚处于起步阶段,应该尽早制定电子商务的法律、规章、制度,制定包括电子商务税务登记、网上专用发票等电子商务税收征管措施;同时完善相关制度。 The rapid development of e-commerce on a global scale has had a tremendous impact on the existing economic operation and management modes. However, the traditional tax system is unable to adapt to this. As a result, it becomes more and more difficult to administer and inspect the e-commerce, and the international taxation problem of online transactions is exacerbated , A large number of government tax losses and a series of major tax issues. China’s e-commerce is still in its infancy. E-commerce laws, rules and regulations should be formulated as early as possible. E-commerce tax collection and administration measures including e-commerce tax registration and online special invoices should be formulated. At the same time, relevant systems should be perfected.