正以不可阻挡之势迅猛发展的电子商务向现行税收制度、税收政策、税务管理、国际税收规则提出了新的挑战。电子商务对传统税收征管的挑战电子商务使原有的所得来源地确认标准不再适用。传统的国际税收领域以“常设机构”来确定经营所得的来源,而在因特网交易中,传统常设机构概念“有形存在”的标准几乎不再适用。因为电子商务是完全建立在一个虚拟的市场上,企业的贸易 E-commerce, which is rapidly developing with an irresistible trend, poses new challenges to the current tax system, tax policy, tax administration and international tax rules. E-commerce Challenges of Traditional Tax Collection E-commerce no longer applies to the recognition of the original source of income. The traditional field of international taxation uses the “permanent establishment” to determine the source of operating income, whereas the criteria for the “permanent presence” of the traditional permanent establishment almost cease to apply in Internet transactions. Because e-commerce is completely established in a virtual market, corporate commerce