...；税收政策；税收管辖权 [gap=1757]Keywords：The electronic commerce; The tax system; Tax policy; Tax revenue jurisdiction ...
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Finally, electronic commerce to tax revenue jurisdiction influence.
最后，电子商务对税收管辖权的影响。
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。
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。
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