《电子签名法》的实施,确立了电子数据与纸质数据、电子签名与手写签名的同等法律地位。这使得电子合同、电子票据和电子报表以及电子账本在法律上可以独立作为单独证据使用、保存。本文对《电子签名法》实施后现行税收制度和税收征管工作面临的新情况、新问题作了较为深刻的分析。 The implementation of the Electronic Signature Law established the equivalent legal status of electronic data and paper data, electronic signatures and handwritten signatures. This allows electronic contracts, electronic notes and electronic statements, and electronic books to be legally separate and used as separate evidence. This article makes a more profound analysis of the new situation and problems confronted by the current taxation system and tax collection and administration after the implementation of the Electronic Signature Law.