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电子商务的发展，对现行税收征管制度产生了极大的影响，对税收理论、税收制度及税收管理手段提出了新的要求，国际税收有关基本概念也需要为此而重新认定，某些基本概念的外延乃至内涵正在发生变化。本文总结了电子商务对税收征管制度的 8大影响，并提出了相应的对策。
The development of e-commerce has had a tremendous impact on the current system of tax collection and administration, putting forward new requirements on taxation theory, taxation system and taxation management methods. The basic concepts of international taxation also need to be re-recognized for this purpose. Some basic concepts The extension and even the connotation are changing. This article summarizes the eight major impact of e-commerce on tax collection and management system and puts forward corresponding countermeasures.