居民税收管辖权
- 网络residence jurisdiction;resident jurisdiction to tax;resident tax jurisdiction
居民税收管辖权-
同时，应站在有效行使居民税收管辖权的角度，对原主要出于行使来源地税收管辖权需要而形成的国际税收基本概念和制度进行重新检视和设计完善。
At the same time , aiming at effectively exercising resident tax jurisdiction , we should review and perfect the past basic definition and system of international taxation which is aiming at mainly exercising source of income tax jurisdiction .
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电子商务对居民税收管辖权的影响集中表现为，在电子商务环境下，确定法人居民身份十分困难。
It is very difficult to define the legal person 's status under the E-commerce conditions .
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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 .