在全球范围内,互联网络电子商务迅猛发展,以其空前无限的生命力推动着部门经济、区域经济、国民经济和世界经济跨上了一个新的台阶,与此同时,电子商务的发展对现行税收制度、法律规范也提出了全面的挑战。电子商务对我国现行税收体制的影响与挑战电子商务给现行税收带来的主要问题涉及诸多方面。第一,纳税人身份难以确定。互联网上的商店不是一个市场实体,电子商务是完全建立在一个虚拟的 In the world, the rapid development of Internet e-commerce, with its unprecedented vitality to promote the sectoral economy, regional economy, national economy and the world economy to a new level, at the same time, the development of e-commerce on the current tax revenue System, legal norms also raised a comprehensive challenge. The Impact and Challenges of E-commerce on China’s Current Tax System The major problems that e-commerce brings to current taxes involve many aspects. First, the status of taxpayers is difficult to determine. Internet store is not a market entity, e-commerce is completely built on a virtual