摘要

　　　隨著經濟的深入發展，電子商務以其交易的無國界性、虛擬化、對象的不確定性，以及交易效率高、交易成本低等特點，越來越被人們所接受，同時也因其特點，造成了電子商務稅收征管難度大、政府稅款流失、國際稅收糾紛加劇等一系列新問題。我國處在電子商務起步及迅速成長階段，使我國的電子商務面臨更為復雜的問題，對此，我國必須高度重視制訂和完善相關稅收體制，合理促進我國稅收征管走向體制化、標準化、現代化、國際化。本文針對電子商務的發展和稅收征管新問題的產生給市場經濟帶來的影響，分析造成征管困難的原因，借鑒國外經驗，進而探討解決問題的方法。

關鍵詞：電子商務稅收；稅收發展；稅收征管

ABSTRACT

　　　With the further development of economy, the electronic commerce with its trading without borders sex, virtualization, object of uncertainty, and the trade efficiency, high transaction costs low characteristic, more and more accepted by people, but also because of its characteristics, caused the electronic commerce tax collection is difficult, government tax money loss and international tax dispute aggravate and so on a series of new problems. Now our country electronic commerce started and rapid growth stage, make our country electronic commerce facing more complex problems, for this, our country must attach great importance to develop and perfect relevant tax system, reasonable promote our country's tax collection to institutionalized, standardization and modernization and internationalization. This article in view of the electronic commerce development and tax collection and management of the problem of new to the impact of market economy, this paper analyzes the reason of difficulty of cause collection, the experience abroad, and then discusses the methods to solve the problems

Key words: Electronic commerce taxation；Tax development ；Tax collection