1) jurisdiction of tax categories
税种管辖
3) tax jurisdiction
税收管辖权
1.
It not only changes the way of traditional business, but also brings new challenges to the tax conception such as the taxpayer, objective of taxation, tax jurisdiction, tax collection and administration, whichbased on thetraditional business, and causes a series of new problems.
它不仅改变着传统的商务贸易方式,同时也对建立在传统贸易方式上的税收观念,包括纳税人、课税对象、税收管辖权以及税收征管制度等提出了新的挑战,引发了一系列的税收问题,因此,加强对电子商务的税收对策研究就显得尤为必要和迫切。
2.
But the course of economic globalization and the change of transregional investable development make this tendency seriously,and make tax jurisdiction of resource land weakened.
而经济全球化的进程、跨区域投资开发方式的新变化又进一步加大了这种机构分离的趋势,导致资源地税收管辖权的严重弱化。
3.
Conflict rule is very important in the identification of tax jurisdiction,avoiding double taxation and resolving international tax dispute.
冲突规范在确定税收管辖权、消除国际双重征税以及国际税收争议解决中都起着重要的作用。
4) taxation jurisdiction
税收管辖权
1.
While e-commerce brings the world economy new dynamism and efficiency, it has also challenged the existing legal systems, in which international taxation jurisdiction system based on traditional trade is impacted prominently.
但电子商务在给世界经济带来新的活力和更高效率的同时,也对现行的法律制度体系提出了新的挑战,其中对建立在传统贸易基础上的国际税收管辖权法律体系的冲击和影响尤为突出。
5) jurisdiction of taxation
税收管辖权
1.
Different jurisdiction of taxations leads to conflicts on jurisdiction of taxation.
国家税收管辖权是国家主权在国际税收领域的具体体现。
6) tariff jurisdiction
关税管辖权
补充资料：税种
税种：即税收的种类，指征的什么税。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条