摘要：随着网络技术的发展，一种新的贸易形式——电子商务蓬勃发展起来，它正以空前的无限的生力推动着部门经济、区域经济、国民经济和世界经济跃上一个新的台阶。但同时电子商务也对传统的商业经济模式和方法形成了巨大的冲击，特别是对现行税收制度、物流管理模式提出了全面的挑战。本文通过对电子商务税收问题及物流问题的分析，为我国电子商务的发展扫清了障碍。

关键字：电子商务 税收问题　物流问题

Abstract:
As the development of the net technology,a new trade form-electronic commerce which forces the department ecnomic,region ecnomic,national ecnomic and world ecnomic to climb a new step with unprecedented infinit energy blossoms rapidly.However,it also has a tremondous impact on the traditional commercial mode and ways,especially issuing a comprehensive challenge to the current taxation system and logistics management.The paper clears the way for the development of e-commerce in our country by the ananysis of the issues of business taxation and logistics system.

Key words:electronic commerce,taxation issue,logistics issue