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电子商务作为一种新型的交易手段和商业运作模式，给企业带来了无限商机，同时也引发了诸多税收新问题。电子商务交易的虚拟化、数字化、隐匿化，对现行的税收理论、税收制度和税收征管提出了新的挑战。为了迎接这一新的挑战，深圳市地方税务局成立了专门的课题组对电子商务税收问题进行研究，先后对十几家企业和单位进行了典型调查，还对香港电子商务的发展与税收情况进行了考察，并在此基础上对电子商务税收问题作了一些初步探讨。本刊将分两部分连载此文。
As a new trading method and business operation mode, e-commerce has brought unlimited business opportunities to enterprises and also caused many new tax issues. The virtualization, digitization and concealment of e-commerce transactions present new challenges to the current tax theory, tax system and tax administration. In order to meet this new challenge, the Shenzhen Local Taxation Bureau set up a special research group to study the issue of e-commerce taxation. It conducted a typical survey of more than a dozen enterprises and units and also examined the development and taxation of e-commerce in Hong Kong Conducted a survey, and on this basis, the e-commerce tax issues made some preliminary discussions. This issue will be published in two parts.