电子商务的迅猛发展为国际税收提出了新课题,一方面,由于电子商务代替传统的贸易方式,纳税环节、纳税地点、国际税收管辖权等遇到了新情况;另一方面,传统的税收理论、税收原则也受到了不同程度的冲击。1.导致国际税收管辖权产生冲突。来源地税收管辖权和居民(公民)税收管辖权的 The rapid development of e-commerce poses a new issue for international tax revenue. On the one hand, due to the new situation of e-commerce instead of traditional trade methods, tax payment links, tax payment locations and international tax jurisdiction, on the other hand, traditional tax theory, Tax principles have also been hit to varying degrees. 1. Cause conflicts of international tax jurisdiction. Source of tax jurisdiction and residents (citizens) tax jurisdiction