Through my own thinking, the author thinks that in response to the challenge of e-commerce to tax jurisdiction and tax advertising supervision procedures, China can solve the conflict of local tax jurisdiction caused by e-commerce by strengthening the construction of national technical platform for e-tax management and laws and regulations at the local level, and by reforming and strengthening the existing tax procedures such as tax registration, account book and voucher management, tax declaration, tax collection, tax administrative inspection, tax preservation and enforcement, we can deal with e-commerce.