随着知识经济时代的到来,计算机技术和网络技术在世界范围内不断普及。也宣告了网络经济时代的到来。网络经济将使世界各地的经济关系连接地更加紧密,也会对传统的经济行为将产生重要的影响,从而对传统的税收实践和理论研究提出严峻的挑战。 With the advent of the era of knowledge economy, computer technology and network technology are popularized all over the world. Also announced the arrival of the era of network economy. The network economy will make the economic relations around the world more closely linked and will also have a significant impact on the traditional economic behavior, thus posing severe challenges to the traditional tax practice and theoretical research.