随着网络经济的形成与发展，作为网络经济组成部分的电子商务也得到飞速的发展，与之相关的电子商务税收政策也越来越为世界各国及国际组织所重视世界各国及国际组织正紧锣密鼓地研究、制定电子商力税收政策我国的电子商务税收存在哪些问题我国研究、制定电子商务税收政策的初? With the formation and development of network economy, e-commerce as an integral part of the network economy has also been rapidly developed. The related taxation policies for e-commerce have also been increasingly attaching importance to countries all over the world and international organizations. Various countries in the world and international organizations are in full swing Study and formulate e-commerce tax policy China’s e-commerce tax problems which China has to study and formulate e-commerce tax policy early?