The principle of e-commerce taxation is 1. It is based on the current tax system. Considering the characteristics of e-commerce, the existing tax system should be revised, supplemented and improved. It is a principle not to levy new taxes. The current tax principles should continue to be applied to e-commerce, and there is no need to adopt new tax forms that discriminate against e-commerce. This is the principle of maintaining tax neutrality. We should not make the tax policy discriminate against the choice of different business forms, because taxes hinder the development of new technologies and stifle online transactions, and we should not distinguish whether income is obtained through online transactions or general transactions. The fourth is the principle of combining tax policy with tax collection and management. Formulate tax policies on the premise of possible tax collection and management level to ensure that tax policies can be accurately implemented. This is the principle of safeguarding national tax interests. On the basis of mutual benefit, we should seek global consistent tax principles for e-commerce and protect the due tax interests of all countries. 6. This is a forward-looking principle. It is necessary to formulate tax policies in combination with the development prospects of e-commerce and science and technology, and take into account the possible problems brought about by the development of information economy in the future, so that relevant policies have certain stability and continuity.

Legal objectivity:

Whether to implement tax incentives for e-commerce. This question was first put forward by the United States. The United States is the country with the earliest application and the highest penetration rate of e-commerce. So far, the United States has promulgated a series of tax laws and regulations on e-commerce, the main point of which is: tax exemption for intangible products (such as electronic publications, software, etc.). ) trade from tariffs through the internet; Do not collect (or call it deferred collection) domestic "Internet access tax". After the United States reached a tariff exemption agreement for e-commerce, 1998, relying on its leading position in the field of e-commerce, the United States signed an agreement with members of the World Trade Organization 132 to maintain the tariff status of the Internet for at least one year; 1In June 1999, the United States urged members of the World Trade Organization to adopt an agreement to maintain the zero-tariff status of the Internet for another year. The scale of e-commerce development in the United States is slightly lower than that in EU member countries. 1In June 1998, the United States published the Report on Protecting Value-added Tax Revenue and Promoting the Development of E-commerce, and reached an agreement with the United States on tariff-free e-commerce (selling electronic digital products on the Internet). However, the European Union also forced the United States to agree to levy indirect tax (value-added tax) on digital products sold through the Internet, and insisted on levying value-added tax (existing tax) on e-commerce transactions of EU member States to protect the interests of its member States. In developing countries, e-commerce has just started. Developing countries attach great importance to the research and formulation of international e-commerce tax policies. Most developing countries hope and advocate imposing tariffs on electronic commerce (electronic digital products), thus setting up barriers to protect national industries and safeguard national rights and interests.