所谓电子商务是指网络用户利用计算机网络技术，通过国际互联网进行商品服务、技术和资本的全球性交易活动。如何针对电子商务特点，制定相应的征税办法并实施有效的税收征管是摆在税务部门面前的重要课题。一 迅猛发展的电子商务对传统税务征管制度提出了挑战： （一）电子商 The so-called e-commerce refers to the network users using computer network technology, through the Internet for goods and services, technology and capital worldwide trading activities. How to formulate corresponding taxation measures and implement effective tax collection and management according to the characteristics of e-commerce is an important issue before the taxation department. A rapid development of e-commerce on the traditional tax collection system posed a challenge: (A) e-commerce