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以互联网为基础的电子商务所带来的安全问题远比传统商务的安全问题复杂得多。随着网上贸易的发展，解决电子商务的税收和安全问题至关重要。在我国研究电子商务的税收和安全性问题不仅具有特别重要的理论价值和使用价值，而且具有重要的现实意义。
The security issues arising from Internet-based e-commerce are far more complicated than the security issues of traditional commerce. With the growth of online commerce, it is crucial to address the tax and security issues of e-commerce. Studying the taxation and security issues of e-commerce in our country not only has a particularly important theoretical value and use value, but also has important practical significance.