As a new form of business and trade, e-commerce is entering people's economic activities and social life in an all-round way. The current e-commerce in China mainly includes online sales, information exchange, pre-sales and after-sales services, electronic payment, transportation, and the formation of virtual enterprises. Electronic commerce, which makes commercial activities electronic and networked, is getting more and more attention. At the same time, due to the great difference between its commodity trading mode, circulation procedure, payment method, etc. and traditional marketing methods, there are many unclear provisions in the current tax law, which provides a broad space for tax planning. The entry points of tax planning for e-commerce mainly include the following aspects: 1. Tax jurisdiction At present, most countries exercise both resident tax jurisdiction and income source tax jurisdiction. When there is a conflict between the two tax jurisdictions, it is usually settled in accordance with the provisions of the tax treaty. China's tax law taxes the global income of Chinese residents and the income of non residents from China. For different types of income, the tax law has different criteria for judging the source of income. For example, the taxation of goods sold mainly depends on where the ownership of goods is transferred; The taxation of labor services depends on the actual place where the labor services are provided; Royalties are usually based on the location of the beneficiary. However, due to the characteristics of e-commerce, such as virtualization, digitalization, anonymity, borderless and electronization of payment methods, most of its transactions are converted into "data streams" and transmitted in the network, making it difficult for tax authorities to judge the transaction object, transaction place, manufacturer's location, delivery place, service provision place, use place, etc. according to traditional tax principles. With the development of e-commerce, it is easy for companies to choose the place where transactions take place, where labor services are provided, and where they are used, so as to achieve the purpose of tax optimization. 2. Nature of e-commerce enterprises Most enterprises engaged in e-commerce are registered in high-tech parks around the country, have high-tech enterprise certificates, and the business scope specified in their business licenses does not explicitly mention e-commerce business. Some enterprises' business licenses indicate that they are engaged in system integration, software development, sales and export, but in fact they are mainly engaged in e-commerce business. Whether such enterprises are advanced technology enterprises and export-oriented enterprises in the sense of income tax, or manufacturing enterprises, commercial enterprises or service enterprises, because of the different nature of the determination, the tax treatment enjoyed by enterprises will be different. In terms of income tax, high-tech enterprises and manufacturing foreign-invested enterprises can enjoy preferential tax relief; In terms of VAT, manufacturing enterprises and commercial enterprises have different provisions on the deduction time of input tax; Business tax is applicable to service enterprises. Moreover, the business tax rates of telecommunication enterprises engaged in e-commerce services are different from those of ordinary enterprises. Telecommunication enterprises engaged in e-commerce services pay business tax at the rate of 3%, while ordinary enterprises engaged in e-commerce services pay 5%. Then, what kind of enterprises are identified becomes the key issue.