电子商务的出现是国际贸易领域的一次革命，其涉税问题已引起世界各国政府、各大经济组织以及理论界人士的高度重视。如何既保护和促进我国处在起步阶段的电子商务，又保证增强征税能力，已成为一个重要的课题。笔者根据我国国情及基层管征工作的实际，对电子商务税收征管提出 The emergence of e-commerce is a revolution in the field of international trade. The tax-related issue has drawn great attention from governments of various countries in the world, major economic organizations and theorists. How to protect and promote China’s e-commerce in its infancy and ensure that tax collection capabilities are enhanced has become an important issue. Based on China’s national conditions and the actual work of grassroots management, the author of the e-commerce tax collection proposed