This paper is divided into five parts. The first part of this paper summarizes the research background, literature review, research methods and paper structure. The second unit gives a brief overview of e-commerce, introduces the development and evolution trend of e-commerce and its economic analysis. The third part focuses on the impact and opportunities of e-commerce on taxation, analyzes the challenges brought by e-commerce to taxation from different angles such as taxation principles, taxation administration, taxation system and international taxation agreements, and analyzes the opportunities brought by e-commerce to taxation from the aspects of promoting informatization of taxation administration and reducing taxation administration costs. The fourth part makes an international comparison and analysis of e-commerce tax policies. This paper makes an in-depth analysis of the e-commerce tax policies of developed countries and international organizations such as the United States, Germany and OECD, as well as developing countries, so as to provide reference for establishing China's e-commerce tax policies. The fifth part introduces the current situation of e-commerce tax management, and establishes the thinking of China's e-commerce tax policy by analyzing the advantages and disadvantages of e-commerce tax. Finally, it puts forward China's e-commerce tax policy from the following aspects: following the tax principle, perfecting the relevant legal system, establishing the tax collection and management mechanism, and strengthening the international cooperation in taxation.

As a new e-commerce, it has great potential when the business model in China has just started. Therefore, the tax authorities in China should take a positive attitude towards the taxation of e-commerce. On the one hand, they should actively study the tax policies suitable for China's national conditions to effectively protect their own interests, on the other hand, they should promote the development of e-commerce, and should not let policies become obstacles to development. For e-commerce tax policy, we should adopt the following strategies: First, we should follow the tax principle. Second, improve the tax-related legal system. The third is to establish an e-commerce tax collection and management mechanism. Fourth, strengthen international exchanges and cooperation, learn from the experience and measures of other countries in e-commerce taxation, and promote the healthy development of China's economy.