增值税是以商品或应税劳务的增值额为课税对象的一种流转税。
Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the object of taxation.
企业所得税是以生产、经营和其他所得为课税对象所征收的一种税。
Enterprises income tax is a kind of taxes imposed on production, management and other incomes.
电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。
The characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult.
电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。
The characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult.
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