在经济全球化进程中应运而生的网络经济(电子商务是其组成部分),在相当程度上改变了人们现在的生活方式,并触及了现行的法律(包括税收法律)、制度、体制等社会规范。因而,世界各国及国际组织十分关注网络经济的发展,并适时研究、制定、完善各国和国际的经济贸易法则,以适应网络 The emergence of a networked economy (an integral part of e-commerce) that has emerged in the process of economic globalization has changed people’s current way of life to a considerable degree and has touched upon the existing laws (including tax laws), institutions and institutions specification. Therefore, all countries in the world and the international organizations are very concerned about the development of the network economy and study, formulate and perfect the national and international economic and trade laws in a timely manner to adapt to the network