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电子商务代表２１世纪贸易的发展趋势，它所衍生的税收问题已受到各国政府的高度重视。阐述了电子商务是否征税的观点，分析其对现行税收体系的挑战，并借鉴国际先进经验，结合国内实际情况，提出我国电子商务的税收对策。
E-commerce represents the development trend of trade in the 21st century. The tax issue it derives from has received the great attention of governments of all countries. Elaborated the point of view of whether or not e-commerce taxed, analyzed its challenge to the current tax system, and learned from advanced international experience, combined with the actual situation in our country, put forward the taxation strategy of e-commerce in our country.