税收原则是制定相关税收政策的基本依据和衡量其是否合理的基本准则。从税负公平原则的要求来看,电子商务是有悖于公平原则的。因为随着电子商务的发展,建立在国际互联网基础上的这种与传统的有形贸易完全不同的“虚拟”贸易形式往往不能被现有的税制所涵盖。电 The principle of taxation is the basic basis for formulating the relevant taxation policy and the basic criterion for determining whether it is reasonable. From the point of view of the principle of tax fairness, e-commerce runs counter to the principle of fairness. Because with the development of e-commerce, this “virtual” form of trade, which is completely different from the traditional visible trade based on the Internet, can not often be covered by the existing tax system. Electricity