电子商务的迅猛发展,对传统的税收征管体制和原则提出了极大的挑战,税收征管困难以及税源流失严重等问题层出不穷。因此,有必要对电子商务征税问题进行探讨,提出适合我国经济发展的创新机制和发展模式,在促进电子商务健康发展的前提下,保证我国的税收收入。 The rapid development of e-commerce poses great challenges to the traditional tax collection and management system and principle. Tax collection difficulties and the serious loss of tax sources are emerging in an endless stream. Therefore, it is necessary to discuss the issue of taxation of e-commerce, put forward an innovation mechanism and development mode suitable for the economic development of our country, and ensure the tax revenue of our country under the premise of promoting the healthy development of e-commerce.