最后，电子商务对税收管辖权的影响。
Finally, electronic commerce to tax revenue jurisdiction influence.
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。
Fourth, international tax revenue jurisdiction is generally divided into inhabitant tax revenue jurisdiction and income origin tax revenue 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。
However, the appearance of EC proposes the challenge to the traditional international tax revenue pattern and tax jurisdiction.
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。
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.
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。
The article utilizes comparative analysis method, elaborates the effect from the ec international tax revenue pattern and jurisdiction aspect.
跨国电子商务的直接性和非中介化特点，使常设机构等传统物理存在标志的位置难以确定，影响了国际税收管辖权的行使；
The direction and non-medium of internationale-commerce make it difficult to locate the brick buildings, which influences the execution of international tax's jurisdiction.
与发达国家相比，针对电子商务税收问题，我国现行的税制还存在诸多弊端，如征税对象不明确、税收管辖权界定模糊等。
Compared with the developed countries, there are lots of drawbacks in the tax system fore-commerce taxation issues. For example, the tax target is unclear and the tax jurisdictions are vague.
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。
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.
此外，适用于抵兔限额计算的所得来源地确定规则、费用分摊规则和亏损处理规则，也有防范纳税人滥用抵兔、维护美国税收管辖权的功能。
The income source rules, the deduction allocation rules and the rules dealing with net losses in U. S. FTC limitation system have the same function of preventing taxpayers from abusing FTC.
文章围绕电子税收的管辖权、征税适用法律及税收管理办法等问题，进行了较为深入的讨论。
This paper makes deep discussion on the competency of tax revenue, suitable laws for tax collection, and management methods for tax revenue, etc.
文章围绕电子税收的管辖权、征税适用法律及税收管理办法等问题，进行了较为深入的讨论。
This paper makes deep discussion on the competency of tax revenue, suitable laws for tax collection, and management methods for tax revenue, etc.
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