The establishment of legal liabilities for e-commerce activities must be in line with the guiding legislative principles of the e-commerce Law，namely safeguarding the lawful rights and interests of all parties to e-commerce，regulating e-commerce conduct，maintaining market order，and promoting the sustainable and sound development of e-commerce. As far as concrete provisions are concerned，they must uphold the unity of rights，obligations and duties，reflect the comprehensive，overall and substantive consideration of civil，administrative and criminal liabilities for “infringements on legal interests”，and embody the principle of “tempering justice with mercy”. On the one hand，they must be able to effectively crackdown on various unlawful e-commerce conducts；on the other hand，because of the rapid pace of innovation in the field of e-commerce，the emergence in an endless stream of new technologies，new forms of industry，and new business mode，and the apparent trend towards cross-border integration in the era of digital economy，the nature and consequences of some e-commerce conducts are still not clear. These conducts should be regulated rationally and scientifically in a developing process. The relevant provisions in the E-commerce Law should be inclusive，balanced，and coordinated，so as to maintain the prudence，elasticity，and sustainability of legislation and ensure that it is both based on reality and appropriately proactive.