英语翻译随着互联网的广泛应用，电子商务在催生经济全球化过程中扮演的角色越来越重要，它的兴起和快速发展改变着原有的经济格局

英语翻译
随着互联网的广泛应用，电子商务在催生经济全球化过程中扮演的角色越来越重要，它的兴起和快速发展改变着原有的经济格局,产生了新的交易方式和经济增长模式，对各国的经济发展都有着深远的影响。电子商务经历了从电子邮件、信息发布、EC、全程电子商务、智慧电子商务五个阶段，特别是在2011年后，互联网信息碎片化和云计算的越来越成熟，主动营销模式的出现从多角度与用户进行深层次沟通。电子商务模式与传统商务模式有着显著的区别，它的出现促进了经济的快速发展，极大地改变着人们的生活，但同时也对电子商务征税提出了挑战。在电子商务环境下，许多原有的经济学理论与之不相适应，税收政策和税收体制也不适合其发展和管理要求，体现在税收原则、税源管理、税收管辖权、税种结构等各个方面。世界各国都在对电子商务税收问题进行研究，我国作为发展大国，应该结合我国现行税制以及电子商务起步晚，发展快的特点，积极快速的构建符合我国国情的电子商务税收监管系统。本文从电子商务的概念、特征、电子商务对我国税收产生的影响以及电子商务环境下税收征管存在的问题进行分析与研究，提出完善电子商务环境下税收监管的建议。

With the wide application of Internet,e-commerce is playing an increasingly important role in the process of economic globalization.The rise and rapid development of e-commerce is changing the primary economic structure,rising new terms of trade and economic growth,which has a profound impact on national economic development.The growth of electronic commerce has experienced five stages,that is E-mail,information distribution,EC,full-course e-commerce and wisdom e-commerce.After 2011,the fragmentation of Internet information,the mature developing of cloud computing and the emergence of active marketing model make it possible for deep communication with users from all directions.E-commerce model has obvious difference with the traditional business model.It has promoted the rapid development of economy as well as changed people's life greatly.But it also poses challenges upon tax.Many of the original economics theory can not adapt the e-commerce environment.Original tax policy and tax system is not suitable for its development and management,which embodied in the principle of tax,tax management,tax jurisdiction,tax structure and many other aspects .Countries all over the world are try to resolve the problem of e-commerce taxation.As a developing country,China should construct our e-commerce taxation supervision system positively and rapidly.At the same time,we should be combined with our current tax system and the characteristics of China's electronic commerce,such as starting late and quick development.This article will analyze the impact and existing problems of our taxation of e-commerce,thus to give some suggestions for perfecting the tax regulation.