Identity confirmation becomes difficult;
Shake the foundation of voucher audit and inspection;
The development of computer encryption technology makes it more difficult for tax authorities to obtain information;
The role of commercial intermediary is weakened;
It is easy for enterprises to avoid taxes by using the venues of low-tax countries or tax-free countries;
It is difficult for tax authorities to check the fees charged for information services, information consultation and other activities provided through the network;
Online intellectual property transactions are difficult to check;
It is risky to apply for tax payment on advertising income.
Countermeasures and suggestions to deal with the impact of e-commerce are as follows:
Flexibility of existing tax principles;
Develop new technology and improve the level of collection and management;
Strengthen international tax cooperation;
Mature, etc.