电子商务是近年来伴随着社会的进步和现代信息技术的迅猛发展应运而生的一种新型贸易方式。它的出现，不仅对传统贸易方式和社会经济活动带来了前所未有的冲击，也对税收制度、税收政策、税务管理．国际税收规则提出了新的挑战，对此必须予以高度重视。 为适应电子商务的出现和 E-commerce is a new type of trade that came into being along with the social progress and the rapid development of modern information technology in recent years. Its appearance not only brings unprecedented impact on the traditional trade methods and social economic activities, but also on taxation system, taxation policy and taxation administration. International tax rules pose new challenges and must be given high priority. To adapt to the emergence of e-commerce and