The thesis introduce and evaluate the foreign experiences in e - commerce tax policy in chapter 6 , then in chapter 7 , it proposes the systematic tax policy for e - commerce , concludes that the action should be taken to collect e - commerce tax in case the lose of national tax source , rather than tax free policy for e - commerce like some other countries took 为了说明这个问题，在第六章首先评介了国际上有关电子商务税收政策的实践；然后在最后一章即第七章系统提出了关于电子商务税收问题的对应政策。针对世界上有的国家倡导对电子商务免税的政策主张，强调我国应尽早对电子商务征税，以保证国家财政收入不受损失。
