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自网络经济出现以来,快速发展的宽带连接和各种电子支付方式给美国税收管理带来了许多问题,也推动了美国政府制定统一的网络税收政策.该文全面介绍了美国网络免税相关法案的内容及其产生和发展的过程,并结合美国两大权威组织的研究报告,对电子商务税收的关键问题进行了分析,以期对我国今后制定有关电子商务的税收政策有所借鉴.“,”Since the birth of internet economy,the fast growth of wideband network and various electronic payment modes has brought about a series of issues for tax administration in the USA,which has in turn led the American government to stipulate a unified internet tax policy.This paper offers a comprehensive introduction to the content and development of the Federal Internet Tax Freedom Acts,and analyzes key issues in E-com-merce taxation on the basis of the reports made by two professional organizations in the USA.The purpose of this paper is to put forward some suggestions on estab-lishing tax policies concerning E-commerce in China with the reference from the USA.