自网络经济出现以来,快速发展的宽带连接和各种电子支付方式给美国税收管理带来了许多问题,也推动了美国政府制定统一的网络税收政策。本文全面介绍了美国网络免税相关法案的内容及其产生和发展的过程,并结合美国两大权威组织的研究报告,对电子商务税收的关键问题进行了分析,以期对我国今后制定有关电子商务的税收政策有所借鉴。 Since the advent of the Internet economy, the rapid development of broadband connections and various electronic payment methods have brought many problems to tax administration in the United States. It has also promoted the U.S. government to formulate a unified network tax policy. This article gives a comprehensive introduction of the contents of the bill on tax exemption of the Internet in the United States and the process of its emergence and development. Based on the research reports of the two major U.S. authoritative organizations, this paper analyzes the key issues of e-commerce taxation, Tax policy can learn from.