随着电子通讯技术、计算机技术和互联网的兴起和电子商务的发展,人们日益认识到社会作为一个整体,通过网络拓展业务的重要性。在全球信息经济、数字经济和网络经济普及的情况下,网络已逐渐成为经济发展的主流。作为一种新兴的贸易模式,电子商务逐渐渗入各类企业的运作之中,甚至已经渐渐走入了大众的生活,并对企业的运营模式和人们的消费方式产生着越来越重要的影响。为了推动电子商务的合理有序健康发展,各国都在积极探讨、研究一套切实可行的解决方案。我国电子商务发展自二十一世纪以来尤为迅速,因此构建符合我国国情的税收征管政策迫在眉睫。该文通过详细的分析,研究电子商务对国际税法构成要素、税收管辖权、税收征收、税收管理等的影响,并提出切实可行的解决办法。 With the rise of electronic communications technology, computer technology and the Internet and the development of e-commerce, people are increasingly aware of the importance of society as a whole in expanding their business through the Internet. In the global information economy, digital economy and the popularization of the network economy, the network has gradually become the mainstream of economic development. As a new mode of trade, e-commerce gradually penetrates into the operation of all kinds of enterprises, and even has gradually entered the mass life, and has an increasingly important impact on the operation mode of enterprises and people’s consumption patterns. In order to promote the rational, orderly and healthy development of e-commerce, all countries are actively discussing and studying a set of practical solutions. The development of e-commerce in our country has been particularly rapid since the 21st century. Therefore, it is imminent to construct a tax collection and management policy in line with China’s national conditions. Through a detailed analysis, this paper studies the impact of e-commerce on the components of international tax law, tax jurisdictions, tax collection and tax administration, and puts forward practical solutions.