电子商务是整个商贸活动的电子化运作方式，目前特指基于互联网的电子商贸活动。对电子商务进行税收原则和对策研究，不仅为世界各国所关注，也为我国电子商务的健康发展所需要。本文拟对未来几年内我国电子商务是否征税做一浅显探讨并就教于读者。 　　目前中国电子商务占世界 E-commerce is the electronic operation of the entire business activities, especially the current Internet-based e-commerce activities. The research on tax revenue principles and countermeasures for e-commerce is not only concerned by all countries in the world, but also required by the healthy development of e-commerce in our country. This article intends to make a brief discussion on whether or not the e-commerce in our country will be taxed in the next few years and to teach readers. At present, China’s e-commerce accounts for the world