一、电子商务对现行税法的冲击电子商务对税法的影响主要体现在税法原则、税制、税收征管、国际间税收分配四大方面。(一)电子商务对传统税法原则的影响。传统税法原则可分为财政原则、公平原则和效率原则。电子商务的发展对这三条原则都产生了不同程度的影响。1．财政原则最基本的要求,就是国家通过征税获得收入来满 First, the impact of e-commerce on the current tax law The impact of e-commerce on the tax law is mainly reflected in the tax law principles, tax system, tax collection and management, international tax distribution in four aspects. (A) the impact of e-commerce on the traditional tax principles. The traditional tax law principles can be divided into financial principles, fair principles and efficiency principles. The development of e-commerce has had varying degrees of impact on these three principles. 1. The most basic requirement of the fiscal principle is that the state gets full income through taxation