The paper discusses research direction of tax problem under domestic e-commerce condition,writes new features,that is,vitality,stealthiest and mobility, compares research current condition of e-commerce tax at home and abroad.It writes various influences on tax,tax evasion and tax fraud are more serious and lack of law makes subject and object of taxation hard to identify,then shows tax various problems under e-commerce condition,research on e-commerce tax law,and finally provides corresponding suggestions and measures.