从传统贸易与电子商务的涉税对比入手,分析电商模式下的税费票据管理权转移和征税范围模糊等问题,进而提出优化电商模式下企业税费波动的策略,即完善电商征税制度、确定中国特色电商登记制度、提升电商税务稽查技术手段等。 Starting with the comparison of the tax-related trade between traditional trade and e-commerce, this paper analyzes the problems such as the transfer of the management fee of the tax bill and the fuzzy scope of the taxation under the e-commerce model, and then puts forward the strategy of optimizing the tax- Tax system, determine the registration system with Chinese characteristics electricity supplier, improve the e-commerce tax inspection techniques and so on.