With the development of technology in communication and network, the world's economy is experiencing fundamental and extensive
transformation. Now network has gradually become one part of everyone's life and human being has walked into the digital phrase. The traditional economic development mode has also become the network mode. As main carriers and outstanding representatives of modern network economy,
electronic commerce develops without any resistance, which not only changes the way of traditional business, but also continuously and imperceptibly changes people lives and established economic mode. And on the other hand, it promotes innovation in economic field and brings new challenges to the tax theories, policies, collection, administration ways and
international tax principles that have been set up on the traditional business. There is an old saying which says "Take precautions". Therefore, it is very important and urgent to enhance researches on tax countermeasures towards electronic commerce.