The dvelopment of Electronic Commerce has exerted great effect on the tax system-on the tax principles,on the present essential factors of the system,on the present tax mode.

• 电子商务的发展给税收体制带来了深远的影响,主要表现在对税收原则的冲击,对现行税制要素的冲击和对现行税收模式的挑战。