税收实体法是规定税收法律关系主体的实体权利、义务的法律规范的总称。其主要内容包括纳税主体、征税客体、计税依据、税目、税率、减免税等。
本文还结合税收实体法，对新模型如何依托现有税种设计减免方案进行了详细说明。
Then, combined with the tax substantive law, explicate how the new tax model rely on the existing tax kind to design the derating plan.
第三部分主要从税收实体法、税收征收管理制度、国际避税等方面，分析了我国电子商务税收征管的困境及根源。
Part three analyses the predicament of e-commerce taxation and its Origin from the angles of taxation substantive laws, tax collection and management system, international tax avoidance.
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