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二十一世纪将是一个以计算机网络和知识经济为核心的信息时代，这一点已为全球所公认。电子商务（ＥＣ）的飞速发展加快了世界范围的经济结构的调整与重组，对现存的税收政策与征管方式提出了前所未有的挑战。税务部门如何适应以数字化、网络化与信息化为时代特征的２１世纪的
The 21st century will be an information age centered on computer networks and knowledge-based economy, which has become universally recognized. The rapid development of electronic commerce (EC) accelerates the restructuring and reorganization of the world’s economic structure and poses unprecedented challenges to the existing tax policies and collection and management methods. How to adapt the tax department to the digitization, network and information technology for the characteristics of the 21st century