The legislation manifests the taxing possibility of electronic commerce , implements the basic principles of legal taxing , fair taxing , litmusless taxing and so on . it offers great advancement function to promote the development of electronic commerce and create a fair and stable economical environment . and it ’ s helpful for maintaining our 电子商务税收征管法的制定,体现了电子商务的可税性,贯彻了税收法定、税收公平、税收中性等税法基本原则,对于促进电子商务的发展和创造一个公平、稳定的经济贸易环境具有极大的推进作用,有利于维护我国的税收主权和税收利益。
