However, the appearance of EC proposes the challenge to the traditional international tax revenue pattern and tax jurisdiction.
然而，电子商务的出现却向传统国际税收中的税收模式及税收管辖权等问题提出了挑战。
There are now two principles in the international tax jurisdiction, which forms the jurisdiction of income resource of the state taxation, resident jurisdiction and citizen jurisdiction.
当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种，由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。
The tax court has jurisdiction over questions of law and fact arising under the tax laws.
税务法院对因税法而产生的法律和事实问题具有管辖权。
To get off the OECD list, a jurisdiction needs 12 active tax-information-exchange treaties.
为了摆脱OECD的名单，需要签署12项有效的税务信息交流条约才具有司法管辖权。
For the calculation, the system requires details of the calculation procedure, the tax code, the jurisdiction code if applicable, and so on.
对于计算，系统需要就按程序、税码、管辖区码等等详细资料。
Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system.
中央与地方在税收收入与税收管理权限的划分上，不能适应彻底实行分税制的需要。
The first was the Court of Exchequer, which emerged from the tax department of the Curia as the arena for the settlement of revenue disputes although this jurisdiction was widened by various methods.
首先出现的是财政署法院，是从负责处理财税争议的御前会议的税务部脱离出来的，尽管它的管辖权范围通过各种方式得到了拓宽。
Fourth, international tax revenue jurisdiction is generally divided into inhabitant tax revenue jurisdiction and income origin tax revenue 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。
The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.
被转让的境外控股公司所在国（地区）对其居民境外所得不征收所得税。
But, because the community lacks the coordinated direct tax the appropriation jurisdiction, in the European Union stratification plane's obtained tax law development is slow.
但非，果为同同体短长和谐曲交税的博无权限，欧盟层里上的所得税法收铺迟缓。
If the tax applied to all Banks operating within a given jurisdiction, it would not affect competitiveness among them.
如果这一税种适用于在某个司法管辖区内经营的所有银行，那么它就不会影响到银行间的竞争性。
Finally, electronic commerce to tax revenue jurisdiction influence.
最后，电子商务对税收管辖权的影响。
Under the environment of e-commerce, implement single income source place tax revenue jurisdiction to be able the thorough settlement international society's dual taxation problem.
在电子商务环境下，实行单一收入来源地税收管辖权才能彻底解决国际社会的双重征税问题。
With respect to transactions, in any non jurisdiction where we are subject to value added tax, goods and services tax, sales or use tax, or any similar taxes.
关于交易，在任何非辖区内，我们要评价增值税、货物和服务税，销售或使用税，或任何类似的税收。
At present, the abuse of free jurisdiction during tax administration of law often happens.
目前，在税收执法过程中，经常发生滥用自由裁量权的情况。
The issue of local government bonds is a basic requirement of the tax assignment system, and is favorable for providing provision effectively for the area of jurisdiction inhabitant publicly.
我国发行地方公债是分税制体制的基本要求，有利于更有效地为辖区居民提供公共品。
The department may apply to the district court to institute civil jurisdiction action against tax defaulter in respect of the overdue tax.
本局可向区域法院申请发出传讯令状，向欠税人进行民事起诉，追讨欠税。
The article utilizes comparative analysis method, elaborates the effect from the ec international tax revenue pattern and jurisdiction aspect.
文中运用比较分析的方法，从电子商务国际税收模式及税收管辖权方面阐述其对经济利益分配的影响。
On the other hand, the people who use jurisdiction can be prohibited from abusing it in order to protect the lawful rights and interests of the tax...
另一方面防止行使者滥用权力，从而保障纳税人的合法权益。
On the other hand, the people who use jurisdiction can be prohibited from abusing it in order to protect the lawful rights and interests of the tax...
另一方面防止行使者滥用权力，从而保障纳税人的合法权益。
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