电子商务对传统税收管理带来了严峻的挑战,改变了传统税收管理的基础,人流、物流、信息流、资金流的难测性与弱关联性切断了传统的征管联结点,使得征税机关难以通过“征税客体确定制度”与“纳税主体审查机制”实现管理目标,因此,构建电子商务税收征管机制成为必然,而间接管理制度是明智的选择。 E-commerce poses a serious challenge to the traditional tax administration and changes the basis of traditional tax administration. The difficulty of testing the flow of people, logistics, information and capital flows and the weak linkages cut off the traditional tax collection and management links, Therefore, it is inevitable to construct the tax collection and management mechanism of e-commerce. However, the indirect management system is a wise choice.