电子商务以互联网为载体,是一种不同于传统商务模式的经营活动。在电子商务中,交易双方可即时获得全球范围内的各类商业信息,迅速完成订货、签约、付款过程,打破了时间和空间的限制。然而,电子商务在便利了商家和消费者的同时也给税收工作带来了许多新的挑战,如税收管辖权不明确、偷逃税手段多样化、征管难度大等。对此,笔者建议从以下几方面着手推进电 E-commerce as the carrier of the Internet is a kind of different from the traditional business model of business activities. In e-commerce, both parties can get instant access to all kinds of business information around the world, quickly complete the ordering, signing, payment process, breaking the time and space constraints. However, e-commerce has brought many new challenges to taxation work while facilitating businesses and consumers, such as the uncertainty of tax jurisdiction, the diversification of tax evasion and the difficulty of collection and administration. In this regard, I suggest to promote electricity from the following aspects