电子商务给人们的生活带来了许多方便,同时也对税收征管提出了新挑战。面对电子商务及其引发的税收问题,税务机关应结合金税工程三期实际,借鉴国际经验,研究相关对策,做到及时调整,及早防范。 E-commerce has brought many conveniences to people’s life, and also posed new challenges to tax collection and administration. In the face of the e-commerce and the tax issues caused by it, the tax authorities should, in light of the actual experience of the Golden Tax Project, draw lessons from international experience and study relevant countermeasures so that they can be adjusted in time and prevented as soon as possible.