The rapid development of e-commerce transactions, e-commerce has become the main means of merchandise trade. E-commerce transactions to the special traditional tax system and revenue management model has brought about tremendous challenges, E-commerce revenue has become a new and urgent national legal system to resolve the tax issue. China's current laws on e-commerce transactions, the tax collection is an almost blank if not promptly designate the tax system and tax measures specifically targeted to taxpayers or trading partners, it will inevitably result in the loss of state tax revenue and curb the pace of economic development. E-commerce tax collection process on how to resolve the collection, control, jurisdiction, Management issues are dependent on the further improvement of tax laws. This paper carefully analyzes the development of e-commerce taxation issues, study and proposes countermeasures to deal with the taxation of electronic commerce.
【Key Words】E-commerce; Revenue; Challenges and impact; Problems; Countermeasures