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Along with the network technology development, the electronic commercevigorous development, the electronic commerce has become one newtransaction method and the business model, has brought the infiniteopportunity to the enterprise, but the electronic commercecharacteristic is the transaction hypothesized, the digitization, goesinto hiding, also causes the tax revenue as a result of thesecharacteristics massively to drain. Also has initiated a series of taxrevenues new question. And induced the electronic commerce to thetraditional tax revenue principle, the tax affairs to manage proposedthe challenge. This article bonding electron commerce characteristic,has analyzed the electronic commerce to the present tax revenue systeminfluence, asked the our country electronic commerce tax revenueseveral questions. And proposed the corresponding countermeasure, andpositively studies and proposes should to the electronic commerce taxrevenue countermeasure. Simultaneously unifies our country actualsituation, the model overseas advanced experience, strengthens theinternational tax revenue the coordination and the cooperation. Thusstrengthens to the electronic commerce tax affairs management .