How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.

论述了电子商务对我国现行税制的影响：动摇了税制要素，影响了中性原则，降低了效率违背了公平原则。

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Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design.

家庭课税制相对于个人课税制来说，在税制设计上更为公平有效、更符合相关法律的规定、更能准确地反映经济行为决策的微观主体。

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Your job as President is to think about how do we set up a equitable tax system so that everybody is paying their fair share that allows us then to invest in science and technology and infrastructure, all of which are going to help us grow.

WHITEHOUSE: President Obama Holds a Press Conference

The question is how do we pay for the things that we all think are important and how do we make sure that the tax system is equitable?

WHITEHOUSE: Twitter Town Hall

In an interview with CBS, the president said he wants to close loopholes not raise tax rates again to pay down the country's debt and make the tax system more equitable.

WSJ: Reid Says New Revenue Vital in a Budget Deal