Part four : economic analysis of taxability on E-commerce .

第四部分电子商务 可 税 性的经济分析。

Retailers still stewed about the taxability of a number of items .

零售商仍在 为一部分商品的 税率 而 发愁。

Taxability Theory is a newly arisen issue in the circle of Tax Law and it is a theory about taxable object . The theory has heavily practical value . The study of Taxability Theory can help to settle many problems in Tax field .

可 税 性理论是税法学新兴起的热点问题，是对经济对象可作为征税对象特性的研究，其研究有助于税收领域诸多问题的解决，具有强烈的实践指导价值。

This thesis discusses the Taxability Theory by means of theory research and truth analysis .

本文采用理论研究和实证分析 相 结合的研究方法，对 可 税 性理论进行分析、探讨。