它是税法的一项十分重要的制度。
Our country's present law of tax collection and management does not have related rules for the collection and management of electronic commerce tax.我国现行税收征管法还没有实际规制电子商务税收征管的法律规范。
The appearance of electronic commerce, proposes new challenge to many systems such as current finance, tax and law. It also brings enormous impact to the law of tax Collection and Management.电子商务的出现,对现有的金融、税收、法律等制度提出了新的挑战,给税收征管法的各项制度带来了极大的冲击。