Legal subjectivity:

E-commerce operators should fulfill their tax obligations in accordance with the law and enjoy tax benefits in accordance with the law. Article 11 of the E-Commerce Law stipulates that e-commerce operators shall perform tax obligations in accordance with the law and enjoy tax benefits in accordance with the law. E-commerce operators who are not required to register as market entities in accordance with the provisions of Article 10 of the "E-Commerce Law" shall apply for tax registration in accordance with the provisions of tax collection and management laws and administrative regulations after the first tax liability occurs, and declare taxes truthfully. Article 10 of the "Electronic Commerce Law of the People's Republic of China" is legally objective:

Article 12 of the "E-Commerce Law of the People's Republic of China" E-commerce operators engage in business activities in accordance with the law If it is necessary to obtain relevant administrative licenses, administrative licenses shall be obtained in accordance with the law. Article 13 of the "Electronic Commerce Law of the People's Republic of China" The goods sold or the services provided by e-commerce operators shall comply with the requirements for ensuring personal and property safety and environmental protection requirements, and shall not sell or provide services prohibited by laws and administrative regulations Goods or services traded. Article 14 of the "Electronic Commerce Law of the People's Republic of China" E-commerce operators selling goods or providing services shall issue paper invoices or electronic invoices and other purchase vouchers or service documents in accordance with the law. Electronic invoices have the same legal effect as paper invoices.