电子商务的出现,对适用于传统贸易方式的现行税制形成了很大的冲击。这不仅仅表现为电子商务税收的征管极难操作,还表现为其税收管辖权难以确定。世界各国对于电子商务的税收问题也各持己见,看法不一。文章认为,从我国的实际情况出发,应当对电子商务进行征税。 The emergence of e-commerce has created a great impact on the current tax regime applicable to traditional trade practices. This is not only manifested in the extremely difficult operation of the collection and management of e-commerce tax, but also manifested in the difficulty of determining its tax jurisdiction. The countries in the world also have their own views on the tax issues concerning e-commerce. The article believes that from the actual situation in our country, it should be taxed on e-commerce.