内容摘要：
电子商务的迅速发展给传统税收体制及税收管理模式带来了巨大的挑战，各国都从保护本国利益的角度出发，提出各自的电子商务征税方案。在这种国际背景下，印度政府于1999年发布了电子商务税收政策，并在实践中取得了良好的效果。本文评价了印度政府实施电子商务税收政策的背景、理论依据、政策主张和实施效果。借鉴其成功经验，并对我国电子商务税收政策的制定提出了相关政策建议。
关键词：电子商务 ?税收政策 ?税收原则
abstract：the rapid development of e-commerce has posed a great challenge for traditional tax system and tax administration. various countries have put forward different tax plans for e-commerce for the sake of their own benefits. against this global background, india government promulgated its tax policy of e-commerce in 1999 and achieved a lot in practice. this article analyzes the background, theoretical basis, policy instruments and effects of the tax policies of e-commerce in india, and proposes some suggestions for our country.