随着我国电子商务的迅速成长,对电子商务是否征税以及如何征税已成为学术界和税务部门的讨论热点,电子商务不仅对传统交易方式和社会经济活动带来了前所未有的冲击,也对税收制度、税务征管、国际税收规则等提出了巨大挑战。电子商务的无纸化给税收征管带来了前所未有的困难。电子交易都是以网络信息形式进行发送和存储,网络信息又容易被修改和删除而不留痕迹。电子商务使传统税收执行和稽查失去了直接凭证,给税收带来很大的难度。 With the rapid growth of e-commerce in our country, it has become a hot topic in academia and taxation departments whether taxing e-commerce and how to tax it. E-commerce not only brings unprecedented impact on the traditional trading methods and social economic activities, Tax system, tax collection and management, international tax rules and other proposed great challenges. Paperless e-commerce has brought tax collection unprecedented difficulties. Electronic transactions are sent and stored in the form of web information, which is easy to modify and delete without leaving any trace. E-commerce makes the implementation of traditional tax and audit lost direct evidence, to tax a great deal of difficulty.