居民管辖权

国际税收管辖权主要分为两类，居民管辖权和来源地管辖权。

International tax system is classified into resident jurisdiction rule and source jurisdiction rule .

我国电子商务税收监管制度应该从建立专门的电子商务税务登记制度、为电子商务设置专用发票、实行电子申报方式纳税和强化居民管辖权等四个方面进行完善。

The tax supervisory system of electronic commerce in our country should from establishing special electronic commerce tax registration system , establishing special invoice for the electronic commerce , implementing the electron to pay taxes and strengthening the resident jurisdiction and so on four aspects to carry on the consummation .

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 .

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 .

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 .

居民（公民）管辖权公务、职权、公认的记录

Resident ( citizen ) jurisdiction official responsibilities , powers , records