This identification of on - line transactions of digital products may realized to a greater extent the principle of tax neutrality and tax equity , and make chinese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of international conciliation of turn - over taxation of electronic commerce 这样能够在更大程度上体现税收中性原则和实现课税公平，也有利于我国对电子商务课征流转税的制度与未来可能形成的电子商务流转税国际协调规则的接轨。
