英国可以否决在欧盟开征托宾税的提议，因为(欧盟)所有的税收问题都需要全部27个成员国的一致同意。

Britain would be able to veto the introduction of the tax in the EU because all taxation matters have to be agreed by all 27 members of the EU.

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对电子商务进行征税应以现有的税收政策和税种为基础，不必开征新的税种，但有必要调整现有的税种结构。

The author suggested that we can adjust tax structure rather than levying new tax based on existing taxation policy.

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