电子商务的蓬勃发展给经济发展产生巨大的影响,给传统税收政策带来了新的挑战。世界各国出于维护本国利益的需要,对电子商务的税收政策采取了不同的反应,分别阐述了美国、欧盟和发展中国家的态度。并对我国建立电子商务税收框架,提出了几点提议。 The vigorous development of e-commerce has a huge impact on economic development, bringing new challenges to the traditional taxation policy. For the purpose of safeguarding the interests of their own countries, all countries in the world have taken different reactions to the tax policy of e-commerce and elaborated on the attitudes of the United States, the European Union and other developing countries respectively. And set up our country e-commerce tax framework, made a few proposals.