关键词: 电子商务, 税收管理

Abstract: E-business will turn into the most active and important part in the international trade because of its lower cost and globalization. At present, all countries have not imposed taxes on e-business formally, but it goes without saying to do it in consideration of the national will, the f unction of administrating economy by government and the trend of e-business. However, how to impose taxes on e-business is the key problem which needs to be studied and approached now.

Key words: electronicbusiness, taxadministration