Based on analyzing the current programs of E-business taxation, this paper suggests that the government should offer necessary support to the E-business, while levying tax on it.

分析了现有的电子商务税收方案后，提出应在对电子商务征税的同时，给予必要的扶持。

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The taxation authority should establish electronic taxation system, develop auto-levying and auditing software as soon as possible, and it is necessary to calculate enterprises' e-business separately.

税收系统要尽早建立“电子征税”系统，开发新自动征税软件和稽核软件，有必要对企业的电子商务进行单独核算。

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Although our e-business are just starting, we should put forward e-business compatible taxation policy and measures.

尽管我国的电子商务尚处于起步阶段，我们还是应该尽早提出应对电子商务的税收政策和管理措施。

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