The rapid development of cross-border B2C e-commerce and its virtual character and its property of non-national-boundary bring the challenge to its collection and management. Presently, the tax collection and management of China for cross-border B2C e-commerce is more and more standardized but still faces the practical difficulty in tax collection factor definition and procedural difficulty in tax collection procedure implementation. Under cross-border B2C e-commerce transaction mode, the principle of fairness of the tax collection not only requires the fairness between tax payers and the fairness between a government and an individual tax payer but also highlights the fairness between different countries. Tax management of cross-border B2C e-commerce should pay attention to fairness principle to balance the interests of each party, perfect and make detailed tax collection management system to standardize tax collection, innovate cooperation mode and contents for international tax collection, and enhance tax intelligence communication to realize the cooperation and double-win of international tax collection.