According to the development characteristics of e-commerce in our country,the cruxes and principles that should be adhered to levy tax are analyzed and discussed,then,the measures for tax collection and management in e-commerce are presented.

Analysis on its economic characteristics and tax collection and management is an urgent theory and realistic problem required by the developing progress of Chinese economy.

Improving credit rating of tax payment:realistic choice of active tax collection and administration in China;

Research on Optimization of Tax Collection and Administration in Chinese Current Pattern;

In view of the status of serious tax loss in our tax collection and administration,the game theory has been applied to the analysis of the game behaviors between taxpayers and taxation authorities.

The tax administration is final and most direct means to prevent tax losses.

In the tax price theory,tax is the price that taxpayers pay for consuming public goods,so the exchange relationship of the two sides of tax administration is equal in essence.

On problems concerning tax collection under accounting rules;

Brief Discussion on the Challenge of E-Commerce to Tax Collection;

There is the relationship of two levels between the tax system and tax collection.

The Construction of the Spirit of Contract in China s Tax Levy and Management;

The construction and development of China s taxation information technology, especially JINSHUI project, the application of the software of the tax levy and management system, and the construction of the information technology of the export duty drawback management system, have great impacts on the modernization of China s taxation management.

Because technical innovation of tax revenue management can fully elaborate convenient superiority in information processing, sotechnical innovation can not only effectively enhance efficiency of tax revenue and reduce revenue cost, but also enhance tax revenue management quality.