近些年,电子商务在我国突飞猛进的发展,但是和发票相关的管理制度相对比较落后,这不仅给我国税收收入造成严重的损失,还侵害了广大消费者的合法权益。我国现在已经出台了关于电子发票的政策和制度,但是和电子商务领域发票管理和税收征管并没有直接的联系,不论是税务部门、电子商务还是消费者都在电子商务交易过程中仍然倍感无奈。 In recent years, the rapid development of e-commerce in our country, but the invoice-related management system is relatively backward, which not only caused serious losses to our tax revenue, but also against the legitimate rights and interests of consumers. China has now introduced a policy and system of electronic invoices, but there is no direct contact with the invoice management and tax collection and management in the field of e-commerce, whether the tax department, e-commerce or consumers are still feeling helpless in the e-commerce transaction process .