税收管辖权

对电子商务税收管辖权标准进行了比较，主要有三种，物理上出现标准、来源地标准和消费地标准，在电子商务环境下，消费地标准相对来说较为适合。

There is comparison of the jurisdiction of taxation , mainly between three kinds , including physical presence , the place of source and the place of consumption . In the circumstances of electronic commerce , the place of consumption is comparative suitable .

试论国家税收管辖权及其冲突之协调

On Coordination of Conflict and National Jurisdiction of Taxation

跨国电子商务中的所得税税收管辖权问题研究

The Research on Income Tax Jurisdiction under the Multinational Electronic-Commerce Conditions

最后，电子商务对税收管辖权的影响。

Finally , electronic commerce to tax revenue jurisdiction influence .

分析了电子商务背景下的国际税收管辖权问题产生的经济、政治和法律方面原因；

Analyses the economic , political and legal reasons of the issue ;

正由于各国选择适用的税收管辖权类型不同，而导致了税收管辖权的冲突。

Different jurisdiction of taxations leads to conflicts on jurisdiction of taxation .

收入来源税收管辖权税务局负责徵收所得税。

Source jurisdiction The Inland Revenue is responsible for collecting income tax .

收入来源税收管辖权我授权银行代我缴税。

Source jurisdiction I have commissioned the bank to pay my taxes .

概括出电子商务背景下的国际税收管辖权现状的三个特点；

Generalizes the three points of the international tax jurisdiction of the e-commerce ;

国际税收管辖权主要分为两类，居民管辖权和来源地管辖权。

International tax system is classified into resident jurisdiction rule and source jurisdiction rule .

本文重点论述跨国电子商务下国家税收管辖权相关法律问题。

This paper emphasizes on the related legal problems of the jurisdiction for taxing E-commerce .

理论上，税收管辖权标准包括利润来源地管辖和本国居民管辖两种标准。

Theoretically speaking , tax jurisdiction standards include profit source jurisdiction and domestic residence jurisdiction .

电子商务对居民税收管辖权的影响集中表现为，在电子商务环境下，确定法人居民身份十分困难。

It is very difficult to define the legal person 's status under the E-commerce conditions .

然而，国际税收管辖权的分配关系到一国在国际社会中所享有的税收利益。

However , international taxation jurisdiction concern about the attribution of taxation benefit around the world .

本文的第二部分详尽分析了跨国电子商务对传统商务活动下税收管辖权理论的挑战。

First , the section expounds the theory of the tax jurisdiction in the traditional commerce activities .

第三章主要论述了在电子商务下的国际税收管辖权确定的原则及标准。

The third part main addresses the principles and standards of the international tax jurisdiction of e-commerce .

重点介绍了网络销售对纳税对象以及税收管辖权的影响。

Highlights of the network sales tax revenue targets , as well as the impact of jurisdiction .

各国都在努力的扩大本国的税收管辖权，力图获取更多的饼干。

The countries are trying to expand their own tax jurisdiction , trying to get more cookies .

第一章分别对电子商务及国际税收管辖权的一些基本概念及问题进行了解释；

The first part explains some basic concepts and questions of the e-commerce and the international tax jurisdiction ;

第四，现行的国际税收管辖权一般分为居民税收管辖权和所得来源税收管辖权。

Fourth , international tax revenue jurisdiction is generally divided into inhabitant tax revenue jurisdiction and income origin tax revenue jurisdiction .

由于各国对税收管辖权的选择不同，因而外国投资者在其投资国承担的纳税义务有无限纳税义务与有限纳税义务之分。

Owing to different countries choose different jurisdictions , the tax obligation of foreign investors can be divided into limited and unlimited obligation .

根据国际惯例，纳税义务的确定，取决于税收管辖权与课税主体、税收客体之间是否存在一项连接因素。

According to international practice , tax obligation is decided upon whether there exists a link between tax jurisdiction and tax subject or tax objective .

第四部分对跨国电子商务在税收管辖权领域提出的挑战及各国的政策选择进行了分析和论述；

Part four is to discuss the affections which electronic commerce brings to the taxation jurisdiction and to introduce the taxation laws of many typical countries .

本文从分析电子商务对传统国际税法的挑战入手，重点讨论了电子商务下国际税收管辖权的热点问题，并为我国在这一领域中的政策选择提供了参考意见。

In this paper , the author starts with analyzing the challenges to the traditional international taxation law , then specially discuss the focus on this field .

首先分析税收管辖权的基本理论，再论述电子商务管辖权的确立以及面临的冲突障碍。

First , analysis the basic theory of tax jurisdiction , and then discusses the establishment of e-commerce jurisdiction , and the obstacles faced by the conflict .

所谓2，指的是由于两个或多个国家税收管辖权的交叉重叠，使得从事对外直接投资的跨国纳税人承受双重甚至多重征税的情况。

Number " 2 " refers that transnational taxpayers of FDI bear double or multiple taxation due to the overlap of two or more counrties ' tax jurisdiction .

电子商务无形性、隐匿性的特点造成了税收管辖权难以确定、纳税义务人身份不确定、传统税收稽征制度失效等后果。

The invisibility and concealment of electronic commerce , cause that it is difficult to determine the tax jurisdiction , to confirm the status of taxpayers , and to enforce traditional tax collection systems .

税收管辖权如何在国家间合理分配；常设机构原则如何适用；所得性质如何恰当确定等问题困扰着世界上大多数国家的学者。

Scholars of most countries have been facing with such problems as how to allocate tax jurisdiction between countries , how to apply to principle of permanent establishment , or how to appropriately define the nature of incomes .

同时，应站在有效行使居民税收管辖权的角度，对原主要出于行使来源地税收管辖权需要而形成的国际税收基本概念和制度进行重新检视和设计完善。

At the same time , aiming at effectively exercising resident tax jurisdiction , we should review and perfect the past basic definition and system of international taxation which is aiming at mainly exercising source of income tax jurisdiction .

经济全球化的深入、国际逃税避税的泛滥、以及有限税收管辖权所导致的各国税收管辖权的缺陷，使国家间开展税款征收方面的协助成为必然。

It is the deepen of the globalization , the widespread international tax evasion and avoidance , the special limitation on the national tax jurisdiction , that make it necessary for countries to carry on assistance in tax collection .