1, principle of fairness: the formulation of tax policies should be fair and reasonable, and all enterprises and individuals should abide by the same rules and bear the corresponding taxes and fees, and there should be no unfairness.
2. Efficiency principle: tax policy should promote economic development and competitiveness, and should not cause unnecessary costs and losses to enterprises and consumers, and promote the development and innovation of e-commerce.
3. Simplicity principle: The tax policy should be as simple as possible, which is convenient for enterprises and individuals to abide by and reduces the tax cost and time cost.
4. Principle of appropriateness: Tax policies should be formulated according to the characteristics and actual conditions of different industries, enterprises and regions to ensure the appropriateness and effectiveness of tax policies.
5. International principles: Tax policies should conform to international practices, not violate international trade agreements and tax agreements, and avoid adverse effects on international trade and investment.
6. Transparency principle: tax policies should be transparent and open, and enterprises and individuals should be able to obtain relevant information and tax treatment results in a timely manner to avoid the uncertainty and risks brought about by opaque taxation.