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1·How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.

论述了电子商务对我国现行税制的影响：动摇了税制要素，影响了中性原则，降低了效率违背了公平原则。

2·Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design.

家庭课税制相对于个人课税制来说，在税制设计上更为公平有效、更符合相关法律的规定、更能准确地反映经济行为决策的微观主体。