电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。
The characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult.
通过对电子商务特点和税务问题的分析，明确了开展电子商务税收问题研究的基础。
Through analysis on the characteristics of E-business and revenue problem, the foundation of E-business revenue problem research is nailed down.
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