With further development of the network technology, e-commerce has become a great trend in modern business operation. At the same time e-commerce brings forth a great impact on the traditional tax levy system. 网络技术的进一步发展,使电子商务成为现代企业经营的一种大趋势,与此同时,电子商务对传统的税收征管体系带来巨大的冲击。