Electronic commerce's swift and violent development bring a new question for discussion for international taxation. Ratepaying tache,ratepaying place, international taxation jurisdiction fall across new instance, traditional taxation theory,taxation principle also come in for different degree impact. Aim at Electronic commerce, to enact any taxation law system will straight decide and impact one country's future benefit at taxation distributions. Among the challenge which Electronic commerce bring for international taxation law system.Taxation jurisdiction is the core issue.This thesis analyze Electronic commerce's basic content and taxation necessity. Electronic commerce's bringing challenge for international taxation jurisdiction, international taxation principle's applying under Electronic commerce,Electronic commerce international taxation jurisdiction conflict's assorting with, on behalf of vindicating our country benefit, bring forward viewpoint that adapt to our country, offer legislation advice for our country's participating in international taxation distribution benefit at Electronic commerce.This thesis's analyses indicate: immense impact and characteristic challenge for actual Electronic commerce, which brings international taxation system due to its own, will possibly determine coming international taxation distribution structure for a long period. It is a very rare good chance to adjust international taxation system over again . As a result, as the west countries take an active investigate and discussion, although our country's actual Electronic commerce drops behind, we also ought to attend research and discussion actively. We actively develop international intercourse and commerce international taxation, reduce cooperation International consummate Electronic commerce law system participate assort with Electronic tax shelter's feasibility, in international taxation.
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