Carrying on synthesis managed on them is one of the key contents of tax jurisdiction . The planned management of the tax revenues as a comprehensive management is the most important thing of the whole tax management .

税收收入计划管理作为一项综合管理工作，是整个 税务管理的重中之重。

Main contents : the course introduces foreign taxes and their imposition methods foreign tax structure foreign tax burden foreign tax preferences foreign tax jurisdiction and foreign tax administration system .

主要内容：包括外国开征的税种及其征收方法，外国的税收结构，外国的税收负担外国的税收优惠，外国的 税收 管辖 权，外国的税收管理制度。

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 .

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

跨国电子商务中的所得 税 税收 管辖 权问题研究

In our country before the Reform and Opening-up the fiscal management has always been a deeply centralized one in which subnational governments have no their own fiscal interest and tax jurisdiction so there has been no subnational tax competition whatsoever .

在我国改革开放之前，由于一直实行高度中央集权的财政管理体制，地方政府没有自身的经济利益和 税收 权限，也就不存在政府间税收竞争。

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

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；

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

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。

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

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。

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

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。

The International Tax Jurisdiction of the E-commerce and the Advices for Chinese Legislation

论电子商务下国际 税收 的 管辖 权及中国相关立法建议

The tax theory accepts a challenge with the rapid development of the electronic commerce in the globe which especially focuses on the tax jurisdiction theory .

电子商务在全球的迅猛发展对传统商务活动下的税收 制度和理论，尤其是 税收 管辖 权理论提出了挑战。

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 .

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。

Latest developments are made in areas of the evaluation of tax collection and management standard taxpayer 's compliance disparity of tax income service for taxpayer individualization of tax jurisdiction improvement of tax collection and management etc.

在评价税收征管制度的标准、纳税人遵从、税收差距、为纳税人服务、 税收管理 私有化、改善税收征管等方面，他们取得了最新进展。

In the domain of taxing power the tax legislative is the core it is the premise and foundation which the tax enforcement and the tax jurisdiction exist and are exercised effectively ;

在税权领域中，税收立法权处于核心地位，是 税收执法权、 司法 权存在和有效行使的前提与基础；

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

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。

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

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。

The taxing power is the union of the tax legislative the tax enforcement and the tax jurisdiction .

税权是税收立法权、税收执法权和 税收 司法 权的集合。

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

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。

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 .

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。

For example the profits of the Hedging transactions should be deemed as business income and according to permanent establishment principle the tax authority have source tax jurisdiction .

例如避险交易的 所得列入营业所得，按照常设机构原则，实行来源 地税 收 管辖 权；投机交易所得列入 资本利得，对其征收预提税。

Profit Source Tax Jurisdiction Standard under Nontraditional Modes of Transaction

非传统交易方式下的利润来源 地税 收 管辖 权标准

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

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。

Profits from the operation of ships or aircraft in international traffic and pensions and other similar remuneration are under single tax jurisdiction .

经营国际运输的飞机和船舶，退休金和类似报酬都属于独占 征税 的 范畴。

Taxing power is an important component of state authority including the right of tax legislation tax jurisdiction tax revenue attribution .

税权是国家权力的重要组成部分，它包括税收立法权、 税收 司法 权、税收征管 权和税收收入归属 权。

Therefore to adapt to the development of modes of transaction source of profit should be substituted for seat of permanent body treated directly as tax jurisdiction principle and applied in real practice .

因此，为适应交易方式的发展，应以利润来源地代替常设机构所在地，直接将利润来源地作为 税收 管辖原则并应用于实务操作之中。

Outside of the company the factors that affect the APA are policy environment industry status tax jurisdiction and tax agreement .

而从企业外部来看，影响企业实施预约定价的因素主要包括政策环境、行业状况、 税收 征管情况以及税收协定的签订等。

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

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；

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 .

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。

So with a series of issues of the tax collection and managements such as the tax jurisdiction tax source management tax policy and tax collection and administration system optimization have been emergence obviously it has paid high attention to the Chinese governments .

因此， 电子商务带来的 税收 管辖 权、税源管理、税收政策、税收征管体系优化等一系列税收征管问题日益突出，引起了我国政府的高度重视。