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据估算，全球电子商务销售额将由１９９４年的１２亿美元上升到２０００年的３０００亿美元，增长约２５０倍。国务院副总理吴邦国今年４月５日发给第四届国际电子商务大会的贺词中说：“电子商务已成为新的经济增长工点。”信息技术（ＩＴ）的发展，已使这种观点成为全球共识。然而，你真正了解电子商务吗？电子商务将会给我们的生活带来哪些变化？你知道电子商务在我国的发展状况吗？我国的电子商务的发展将会面临哪些困难？电子商务蕴含的无限商机中派生的销售额无疑是税务部门捕捉的对象，该不该对它征税，如何征税？如若将传统的征管手法运用到电子商务中去，又会产生什么问题？对此，仁者见仁，智者见智。本文作者就是针对以上问题，谈一些自己的看法，同时提供一些电子商务的背景资料，以供诗词读者参考。
It is estimated that global e-commerce sales will rise by about 250 times from 1.2 billion U.S. dollars in 1994 to 300 billion U.S. dollars in 2000. State Department Vice Premier Wu Bangguo delivered his message to the Fourth International E-Commerce Conference on April 5 this year: “E-commerce has become a new economic growth point.” The development of information technology (IT) has made this point of view Global consensus. However, do you really understand e-commerce? What changes will e-commerce bring to our lives? Do you know the development of e-commerce in our country? What are the difficulties in the development of e-commerce in our country? The sales derived from the unlimited business opportunities in e-commerce are undoubtedly the targets of the tax department. Should we tax it and how should we tax it? If the traditional collection and management techniques used to e-commerce to go, what will happen? In this regard, benevolent Jen, wisdom see wisdom. The author of this article is to address the above issues, talk about some of their own views, and provide some background information on e-commerce, for reference readers poetry.