在世纪之交的今天，网络经济 正以人们始料不及的速度迅速发展，在短短的几年时间里，作为网络经济重要组成部分的电子商务已经走进人们的视野并对传统的生产、贸易产生了强大的冲击，这种冲击犹如一场革命，打破了时空界限，改变了贸易形态。在这种背景下，税收工作客观上面面 At the turn of the century, the network economy is growing rapidly at an unexpected rate. In just a few years, e-commerce, as an important part of the network economy, has entered the field of vision and has made a profound contribution to the traditional production, Trade has had a powerful impact, a shock that has broken the boundaries of time and space and changed the pattern of trade. In this context, tax work objectively above