To effectively restrain unlawful interfere, the author thinks that the nationality of a civil aircraft must enjoy privileged jurisdiction, and we have to reinforce administrative penalty and discipline sanction,meanwhile we should harmonize relations among civil liability and admi.

It not only changes the way of traditional business, but also brings new challenges to the tax conception such as the taxpayer, objective of taxation, tax jurisdiction, tax collection and administration, whichbased on thetraditional business, and causes a series of new problems.

But the course of economic globalization and the change of transregional investable development make this tendency seriously,and make tax jurisdiction of resource land weakened.

Conflict rule is very important in the identification of tax jurisdiction,avoiding double taxation and resolving international tax dispute.

While e-commerce brings the world economy new dynamism and efficiency, it has also challenged the existing legal systems, in which international taxation jurisdiction system based on traditional trade is impacted prominently.

Different jurisdiction of taxations leads to conflicts on jurisdiction of taxation.