of consumption tax for cross-border trade should be determined by the taxation of the jurisdiction where the consumption occurs. The international community should reach a consensus on supply and consumption in a jurisdiction. For the purpose of consumption tax, the supply of digital products should not be regarded as a commodity supply. For these enterprises to obtain services and intangible property from foreign suppliers, the state should check the use of reverse charging, self-assessment, or other equivalent institutions. The country should formulate a corresponding system to collect taxes on imported goods, and such a system should not hinder taxation, and can provide consumers with high-quality and efficient products. However, in most countries, there is no complete and unified plan for the collection of e-commerce taxes. In recent years, governments all over the world have realized that incomplete legislation has brought a huge loss of fiscal revenue, and have begun to actively implement new rules. Recent examples of how the digital economy affects value-added tax laws include the EU's changes to the new regulations promulgated on January 1, 2015, for B2C electronic service providers. These services are subject to tax management at the consumer's residence or residence (not the supplier's residence), which requires foreign service providers to register and pay VAT in the EU member states to which the consumer belongs. But not only can this change be felt in the EU, but similar rules may also soon be introduced in Albania, Angola, Japan, South Africa, and South Korea. The United States faces special challenges in this regard. For the United States, most of its own consumption tax is the sale of single-rate products. In order to keep up with the rapid development of the Internet economy, many state and federal governments have successfully enacted legislation requiring "remote sellers" (suppliers who sell taxable goods to customers in other states) to collect and remit taxes across states. The most recent trend is to apply sales and use taxes to trade intangible assets (remote access to electronic delivery software, digital music, and books). Similarly, the processing of designated IT services, including data processing, "cloud computing" and "information services", continues to face the scrutiny of national legislators. Many states have announced that they are considering expanding sales to cover a wider range of service transactions. Most notably, California lawmakers announced at the end of 2014 that they would tax almost all service transactions in