20世纪90年代以来,网络时代的来临,电子商务交易的发展,为全球经济的发展带来了无限的商机。企业通过网络交易不仅节省了大量成本,市场规模亦较传统交易方式迅速扩大。从政府课税的角度看,税务机关可以通过网络申报纳税措施的推行,极大便利征纳双方。但是,电子商务交易方式使得人们纳税遵从性减弱,逃偷税机会增加。因此,税务机关的征税行政能力在电子商务交易下将面临新的挑战。 Since the 1990s, the advent of the Internet era and the development of e-commerce transactions have brought boundless business opportunities for the development of the global economy. Business transactions through the network not only save a lot of cost, the market size is also faster than the traditional trading methods to expand. From the perspective of the government taxation, the tax authorities can declare and pay taxes through the internet and promote the two sides with great convenience. However, e-commerce transactions make people less tax compliance, tax evasion opportunities increase. Therefore, the tax administration’s tax administration ability will face new challenges under the e-commerce transaction.