可税性

在世界范围内，非法收入的可税性是一个颇受关注的问题。

Illegal income tax is a popular concern in the world .

第四部分电子商务可税性的经济分析。

Part four : economic analysis of taxability on E-commerce .

本文采用理论研究和实证分析相结合的研究方法，对可税性理论进行分析、探讨。

This thesis discusses the Taxability Theory by means of theory research and truth analysis .

首先是阐释电子商务税收的可税性以及必要性，通过对域外电子商务税收政策法规的比较研究，最后落脚到我国对电子商务是否征税选择。

The first is interpretation of e-commerce and tax revenue can be the need for e-commerce tax policy through legislation extraterritorial comparative study , have finally settled into our choice of e-commerce is taxed .

同时，根据可税性的衡量标准，对税法实践中的部分热点问题进行分析，提出笔者的一些见解，使本文在观点上具有一定的前瞻性和创新性。

At the same time , according to the standard , the author discusses some hot issues in the circle of Tax Law and proposes some opinion which makes this thesis also has novelty and originality on viewpoints .

可税性理论是税法学新兴起的热点问题，是对经济对象可作为征税对象特性的研究，其研究有助于税收领域诸多问题的解决，具有强烈的实践指导价值。

Taxability Theory is a newly arisen issue in the circle of Tax Law , and it is a theory about taxable object . The theory has heavily practical value . The study of Taxability Theory can help to settle many problems in Tax field .