Collected a multitude of facts and data,this essay makes a comparison and analyzes the experience of explorations and taken policies aG mong multi-nations and multi-organizations around the world upon e-commerce tax issues.The essay uses entirely different viewpoints and policies that different countries and organizations all over the world take measure toward it for reference.Faced with the fact that e-commerce in China has enG tered into a high speed development stage and the problems in e-commerce tax,in order to positively explore and scientifically formulate e-commerce policy that is accord with national conditions,properly,reasonably,and efficiently suitable,the writer puts forward several principles should pay more attention,relevant countermeasures should take and other reference view,and appeals to draw lessons from the haven experience of other countries and organizations around the world and amend our country’s current tax policy.In the light of the characteristics of e-commerce,put this new business mode into the normal national tax administration category and scientifically handle it,which is pressing matter of the moment.
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