数字版权保护与电子商务税收,一直是互联网产业发展中招致争议的两大难题。因此,美国17家唱片公司共同起诉美国著名音乐网站Napster的盗版侵权案,引起了各界的极大关注。美国地方法院日前判定Napster的免费音乐交换服务属侵犯版权行为,并裁定 Digital copyright protection and e-commerce tax revenue have always been the two major problems that have caused controversy in the development of the internet industry. Therefore, the United States 17 record companies common prosecution of the famous American music site Napster piracy infringement, aroused great concern from all walks of life. The U.S. District Court recently decided that Napster’s free music exchange service is a copyright infringement act and ruled that