With the widespread application of Internet， e-commerce in the birth process of economic globalization plays an increasingly important role， it is the rise and rapid development of changing the existing economic structure， resulting in a new way to trade and economic growth model， economic development of the countries have a profound E-commerce has gone from e-mail， information dissemination， EC， full e-commerce， e-business intelligence five stages， especially in 2011， the Internet information fragmentation and cloud computing， more and more mature， active marketing model emerges from multi-angle deep communication with the E-commerce model and traditional business model has a significant difference， it appears to promote rapid economic development has greatly changed people's lives， but it also poses a challenge for the taxation of electronic In the e-commerce environment， many of the original incompatible with economic theory， tax policy and tax regime is not appropriate to their development and management requirements， embodied in the principles of taxation， tax administration， tax jurisdiction， tax structure and other aspects Countries in the world to study on e-commerce tax issues， China is a developing country， should be combined with our current tax system and e-commerce started late， rapid development features， and actively quickly build e-commerce taxation in line with China's national conditions monitoring In this paper， the concept of e-commerce， features， electronic commerce on the impact of China's tax revenue as well as e-commerce environment， the problems of tax collection and analysis and research， put forward a sound e-commerce environment tax regulation
