本书根据国内外已有电子商务法规及有关国际条约，结合国家近年新颁布实施的电子商务法律法规和政策制度，依照电子商务运营实际，对电子商务法、电子商务主体及其认定、相关法律法规数据电文、电子签名、电子认证、电子支付、电子合同等、电子商务中的消费者权益保护，电子商务中的个人信息保护，电子商务平台的义务和责任、电子商务纠纷、电子商务税收、电子商务监管进行了系统介绍。本书每章都配有知识结构图、导入案例、本章小结和复习思考题，力求达到理论与实践相结合，教与学互动，引导学生主动思考，强化学生对电子商务法律法规的掌握与运用。

本书既可作为普通高等院校电子商务、经济管理等专业的本科生教材，也可作为电子商务、互联网等行业企事业单位从业者的培训用书。

前 言

随着信息化社会不断发展，以互联网为平台的电子商务近年来发展迅猛。据相关数据

统计，2018年中国电子商务整体交易规模约为32.55万亿元，较2017年28.66万亿元增长

13.5%a。随着电子商务行业的逐步完善和政府相关监管措施的陆续到位，在未来一段时间

内这一上升趋势仍会保持。但当前我国电子商务行业发展存在显著的不规范问题，这就迫

切要求推行符合我国基本国情和发展需要的电子商务法。经过多次审议与修订，《中华人

民共和国电子商务法》于2019年1月1日起正式实施。

随着电子商务和电子商务法的不断完善，社会对电子商务及法律人才的需求越来越多，

对电子商务及法律专业课程也提出了新的时代要求。为了适应电子商务及法律专业教学的

需要，我们参考了历年来的相关研究内容，对前人的成果进行梳理借鉴、系统总结，并编

写了本书。

本书主要特点如下：

（1）视角独特。从管理学的视角，依照电子商务运营的实际流程和模块，进行电子商

务法律法规的系统介绍，既便于读者理解，也便于在工作中运用。

（2）结构科学。每章分为本章知识图谱、导入案例、内容介绍、本章小结、复习思考

题、扩展阅读等部分，体系完备，结构合理。

（3）注意理论联系实际。每章用实际发生的典型案例导入，把电子商务法律法规的立

法依据、法律法规条文与案例相结合，有利于读者理解和掌握。

（4）注重实务能力提升。每章配有复习思考题，扩展阅读中有案例分析，注重实务能

力培养，有利于读者对电子商务法律法规的深入理解，提升读者运用所学知识解决实际问

题的能力。

本书行文简练，语言流畅，深入浅出，以《中华人民共和国电子商务法》为基本依据，

注重反映当前电子商务实践的需求和发展趋势，立足我国的电子商务实际案例研究电子商

务法律法规。

a　资料来源：网经社电子商务研究中心.2018年度中国电子商务市场数据监测报告[R]. 杭州：浙江网经社信息

科技有限公司，2019：7.



电子商务法律法规

II

本书在编写过程中参考了相关专家、学者的著作，从中获得了许多有益的成果、见解，

谨致以诚挚的谢意。由于编者水平、时间、能力有限，电子商务法中有许多原则性规定，

一些内容由于各种原因在电子商务法中没有进行相关规定，且电子商务法也处在不断发展

与完善中，书中难免有不足之处，敬请同行专家、学者和广大读者批评指正，从而使本书

更加完善。

 编 者 

 2020年10月



目 录

 第一章 电子商务法概述 ································································1

第一节 电子商务与电子商务法 ·······················································3

第二节 电子商务法的基础知识 ·······················································6

第三节 国外电子商务立法概貌 ······················································10

第四节 我国电子商务立法的探索 ···················································15

 第二章 电子商务主体及其认定 ······················································21

第一节 电子商务主体概述 ····························································22

第二节 电子商务主体的登记与公示 ················································26

第三节 电子商务主体的市场准入与退出 ··········································30

第四节 电子商务主体的一般性义务 ················································34

 第三章 数据电文法律法规 ····························································39

第一节 传统书面形式制度与数据电文 ·············································40

第二节 数据电文制度产生的必然性 ················································44

第三节 数据电文法律制度的基本内容 ·············································45

 第四章 电子签名法律法规 ····························································57

第一节 电子签名及其应用环境 ······················································59

第二节 电子签名法律制度 ····························································61

第三节 我国电子签名法 ·······························································68



电子商务法律法规

IV

 第五章 电子认证法律法规 ····························································73

第一节 电子认证概述 ··································································74

第二节 电子认证证书的业务规范 ···················································80

第三节 电子认证中的法律问题 ······················································83

 第六章 电子支付法律法规 ····························································88

第一节 电子支付基础 ··································································89

第二节 电子货币的法律问题 ·························································96

第三节 网络银行的法律问题 ·······················································100

 第七章 电子合同法律法规 ··························································104

第一节 电子合同概述 ································································105

第二节 电子合同的订立 ·····························································108

第三节 电子合同的生效 ·····························································112

第四节 电子合同的特殊法律问题 ·················································115

 第八章 电子商务中的消费者权益保护 ···········································119

第一节 电子商务消费者权益保护概述 ···········································120

第二节 电子商务消费者权益保护存在的问题及原因 ·························123

第三节 电子商务消费者权益保护的原则 ········································127

第四节 我国电子商务消费者的权利保护 ········································128

 第九章 电子商务中的个人信息保护 ··············································135

第一节 个人信息的概述 ·····························································136

第二节 个人信息权 ···································································141

第三节 电子商务中的个人信息侵权 ··············································143

第四节 电子商务个人信息的法律保护 ···········································145

第五节 个人信息保护的全球立法 ·················································149

 第十章 电子商务平台的义务和责任 ··············································155

第一节 电子商务平台概述 ··························································156

第二节 电子商务平台侵权责任的认定 ···········································157



目 录 

V

第三节 电子商务平台的义务 ·······················································160

第四节 我国电子商务平台责任的立法 ···········································162

第十一章 电子商务纠纷解决 ··························································170

第一节 电子商务纠纷解决概述 ····················································171

第二节 电子商务纠纷解决的方式 ·················································173

第三节 电子商务纠纷的管辖权 ····················································179

第十二章 电子商务税收 ································································185

第一节 电子商务对税收政策的影响 ··············································186

第二节 电子商务税收探索 ··························································191

第三节 电子商务税征收问题及电子商务对我国税收影响的讨论 ··········195

第十三章 电子商务监管 ································································199

第一节 电子商务监管概述 ··························································201

第二节 电子商务监管的基本原则 ·················································203

第三节 电子商务监管的措施 ·······················································207

第四节 电子商务监管体系 ··························································209

第五节 我国电子商务监管存在的问题及完善 ··································214

参考文献 ·····················································································222



新形态“互联网+”教材，增设在线测试题，配套资源丰富。

王卫东，西北政法大学商学院教授，硕士生导师，院学术委员会委员，西北政法大学电子商务及法律研究中心主任，电子商务及法律系主任。全国高校电子商务及法律专业联盟秘书长，陕西省计算机学会理事。研究方向为电子商务、网络安全，近年来在国内外期刊上发表专业论文20余篇，主持及参与科研项目8项。出版专著1部，主编教材1部，编著2部。

张荣刚，陕西淳化人，1997年参加工作，1997年5月加入中国共产党，博士研究生学历，三级教授，现任西北政法大学党委委员、副校长，教育部电子商务类专业教学指导委员会委员，陕西省第十三届人大常委会立法咨询专家，并且入选第一届陕西省人民政府立法专家库成员。兼任中国风险学会理事、陕西省管理科学研究会常务副会长、陕西省内部审计师协会常务理事等。