近年来,电子商务作为现阶段发展最迅猛、涵盖面最大,影响力最强的新型商务模式,不少商家为避免纳税增加交易成本更亲睐于在互联网上进行交易商品或服务,这种巨大冲击直接体现在世界各国正在流失大量的税款以及逐渐丧失本国的税收管辖权。因此,运用本国的税收法律制度来加强模式电子商务的税收征管是我国税务机关的当务之急。 In recent years, e-commerce as the most rapid development at this stage, covering the largest and most influential new business model, many businesses to avoid tax increases transaction costs more pro-Lai in the Internet for trading goods or services, this huge The impact is directly reflected in the massive loss of taxes in various countries in the world and the gradual loss of their own tax jurisdiction. Therefore, it is imperative for tax authorities in our country to use the domestic tax law system to strengthen tax collection and management of pattern e-commerce.