Abstract : The e-commerce has enhanced the development of globalized trading, and therefore produced a wide range of new tax sources, yet on the other hand it brings challenges to our tax laws, in particular the legal system of tax collection.

• 摘要：电子商务促进了全球化贸易的发展，产生了新的广大的税源，但是也对我国税法尤其是税收征管法律制度带来了一系列挑战。