进入20世纪90年代以来,随着计算机网络、通讯技术的日益发展和融合,尤其是Internet的普及和就用,一种崭新的商务形式——电子商务(electronic commerce)正风靡全球。电子商务以其特有的跨越时空的便利、低廉的成本和广泛的传播性在我国取得了极大的发展。电子商务作为一种新的营销渠道,是一个趋势,也是未来必然选择的一种手段。但同时,它也将对商业贸易领域中传统的观念和行为方式产生巨大的冲击和影响。特别是它对现行的税制和税收征管带来了严重挑战。这些问题又是要急需解决的,否则电子商务对我们的互联网经济乃至整个经济 Since the 1990s, with the continuous development and integration of computer network and communication technology, especially the popularization and use of the Internet, a new business form, electronic commerce, is sweeping the world. E-commerce has made tremendous development in our country with its unique convenience, low cost and extensive dissemination across time and space. As a new marketing channel, e-commerce is a trend and also an inevitable choice for the future. At the same time, however, it will also have a huge impact and impact on traditional attitudes and behavior in the area of ​​business and trade. In particular, it poses a serious challenge to the current tax system and tax administration. These problems are urgent need to be resolved, or e-commerce on our Internet economy and the economy as a whole