学术界对电子商务是否应征税存在较大争议 :持征税观者从税收公平、国家财政需要及对经济的影响进行分析 ;反对者则从市场自由、产业保护、影响消费者行为和征税困难等方面进行分析。对此问题的争论引起学术研究的深入和具体化。征税是电子商务发展的必然 ,只是“如何征”面临重重困难。为此 ,各国政府、国际机构正在积极从事这方面的工作 ,其中 OECD尤为突出 ;许多专家、学者也发表自己的观点和实施方案。电子商务的无国界性使得问题的解决在很大程度上依赖于国际协调与合作 ;中国应加强这方面的研究和参与国际交流 Academic circles on the e-commerce tax should be there is a big controversy: tax levy holders from the tax fair, the state financial needs and economic impact analysis; opponents from the market freedom, industrial protection, consumer behavior and sign Tax difficulties and other aspects of analysis. The debate on this issue has caused the academic research to be in-depth and concrete. Taxation is the inevitable development of e-commerce, but “how to sign” faces numerous difficulties. To this end, governments, international agencies are actively engaged in this area, including the OECD is particularly prominent; many experts and scholars also express their views and implementation programs. The borderless nature of e-commerce has made the resolution of the problem largely dependent on international coordination and cooperation. China should strengthen its research in this field and participate in international exchanges