With the wide application and continuous enhancement of Internet information technology, e-commerce enterprises have been given a good opportunity for unprecedented development, and their transaction mode has begun to turn to a new situation.With the new situation and new requirements, the tax risk supervision of e-commerce enterprises is also facing a complex and severe situation in the face of the industry environment with diversified transaction modes and complicated industry competition.Therefore, how to effectively strengthen tax risk management and create a healthy and orderly market environment has a significant impact on the healthy development of e-commerce enterprises.This paper takes big data as the background to study the tax risks of e-commerce enterprises, further analyses their risk problems through two perspectives of tax loss and levy control and inspection, and tries to put forward effective countermeasure suggestions.Strengthening the management of third-party payment platforms will significantly reduce the problems of manual operation prone to errors and improve efficiency, making the relationship between e-commerce enterprises, consumers and payment platforms clear, and bringing great convenience to the state's tax This will make the relationship between e-commerce enterprises, consumers and payment platforms clear, and bring great convenience to the national information management of taxation.