摘要

　　　随着经济的深入发展，电子商务以其交易的无国界性、虚拟化、对象的不确定性，以及交易效率高、交易成本低等特点，越来越被人们所接受，同时也因其特点，造成了电子商务税收征管难度大、政府税款流失、国际税收纠纷加剧等一系列新问题。我国处在电子商务起步及迅速成长阶段，使我国的电子商务面临更为复杂的问题，对此，我国必须高度重视制订和完善相关税收体制，合理促进我国税收征管走向体制化、标准化、现代化、国际化。本文针对电子商务的发展和税收征管新问题的产生给市场经济带来的影响，分析造成征管困难的原因，借鉴国外经验，进而探讨解决问题的方法。

关键词：电子商务税收；税收发展；税收征管

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