As a outcome of information technology and economy develop Electronic Commerce has become a new kind of dealing style which be widely used . How to collect tax based on electronic commerce has become an important task to different countries .

电子商务作为信息技术和经济发展的产物，已经成为一种越来越普及的交易方式，如何 在电子 商务 环境下进行 征税，已经成为各国政府深入研究的一个重要课题。

9 consolidated industrial and commercial tax shall be levied according to the tax rates stipulated in the tax law on earnings obtained by special zone enterprises engaged in commerce communication and transportation and businesses of a service nature .

九特区企业从事 商业、交通运输业、服务性业务取得的收入，应当按照 税法规定的税率征收工商统一税；

After this the article analyses the shortcoming of traditional tax pattern and carries on the game analysis to the tax collection then designs the new collection pattern suited to the electronic commerce tax .

然后分析了传统 税收模式的缺点，并 对税收征集进行博奕分析，进而设计了适合电子 商务税收的新型征集模式。

For a time how to make tax manage on electronic commerce and enact reasonable regulation has become one of the complex problems in the taxation departments in China .

一时间，如何 对电子 商务进行 税务监管并合理征税成为了我国税务部门的一个难题。

By analyzing the impact of electronic commerce on tax principles tax collection on electronic commerce caused the necessity and feasibility of China .

通过分析电子商务对税收原则的影响，引起 对电子 商务进行 税收征管的必要性与可行性的思考。

The transactions tax on the industry and commerce which are beneficial to the national economy should be levied only to the extent that it does not hamper their development .

对于一切有益于国民经济的 工商业征收营业 税，必须以不妨碍其发展为限度。