【摘要】2009年中国网络零售交易额为2483.5亿元，2010年中国网络零售交易额则将近达到5000亿元，其中仅淘宝平台的交易额就超过2000亿元。伴随着网络交易的爆炸式发展，在这个新市场中是否该缴税、该如何缴税的问题激烈地探讨着。本文拟针对目前网店征税所受到的挑战，分析网店征税困境的制度及技术原因，提出相应的对策和法律制度方案。 本文拟建设联合卖家、联合银行、纳税机关的第三方平台作为解决现有征税困境的跳板，以解决目前所遇到的一些困境。

【关键词】网店征税 税收原则 法律制度

【Abstract】Chinese web retail amounted to 2483.5 million yuan in 2009,and nearly 5,000 billion yuan in 2010,one of which the transaction volume from taobao platform exceeded 200 billion yuan. With the explosion of development, whether it should be taxed and how to pay tax is rising to drastic discussing  in the new market. According to the challenges of taxation online , this article  plans to analyze the system of online taxation dilemma and technical reasons, then proposes the countermeasure and the legal system solutions. This article will develop a third-party platform joint with the construction sellers, bank, tax authority as a springboard to solve the dilemma of existing tax, so to solve some problems at present.

【Key words】Online store taxation; Tax principle; Law system