电子商务的兴起、繁荣,对于传统的税收原则和税收征管等提出了严峻的挑战,因而电子商务的税收问题已成为我国乃至全球亟待解决的课题。本文在分析了电子商务背景下现行税收征管方式存在问题的基础上,提出了解决各种税收问题的对策。 The rise and prosperity of e-commerce poses a severe challenge to the traditional tax principles and tax collection and management. Therefore, the tax issue of e-commerce has become a pressing issue to be solved in our country and even in the world. Based on the analysis of the existing tax collection and management methods under the background of e-commerce, this paper proposes countermeasures to solve various taxation problems.