How E-business effects China tax system is discussed as following: shake factor
of tax system,distort neutral principle,lower revenue, disobey equitable principle. And list of
the diffecult that E-business makes in tax administration: risk of revenue run off ,character and
quantity is indistinct, administration area is unsure and tax administration lose it′t data base.
Tax principle of E-business: neutral principle ,finacial revenue principle,equitable principle is
expounded, finally, the tax policy to E-business is studied.