21世纪是互联网的新时代,随着世界经济和科技的发展与进步,互联网成为我们生活中重要的组成部分。在互联网盛行的时代,电子商务一词也频繁地出现在我们的生活之中。它的出现使人们的购物方式和观念发生了巨大的改变,生活也更加便利。同时对传统的政府职能和法律制度也带来了巨大冲击。在越来越多的企业开展电子商务的背景下,我国的税收征管体制的不足就展现无遗。本文就电子商务的发展现状分析了电子商务税收征管目前所面临的问题,就此提出完善的对策。 The 21st century is a new era for the Internet. With the development and progress of the world economy and science and technology, the Internet has become an important part of our lives. In the age of Internet popularity, the term e-commerce also appears frequently in our lives. Its emergence makes people’s shopping methods and concepts have undergone tremendous changes, and life is more convenient. At the same time, the traditional government functions and legal system also brought a huge impact. In the context of more and more enterprises carrying out e-commerce, the inadequacy of our country’s tax collection and administration system is demonstrated. This paper analyzes the current problems of e-commerce tax collection and management on the status of the development of e-commerce, and puts forward the perfect countermeasures.