来源地税收管辖权

因此，在我国境内设立常设机构开展业务的传统方式已失去其存在意义，因而使传统的收入来源地税收管辖权受到规避，因而很容易引起避税问题。

Therefore , it is not necessary to establish a traditional organization to manage the business in our country , and making the traditional income source jurisdiction of tax revenue easy to be avoided , which leads to tax-avoidance .

非传统交易方式下的利润来源地税收管辖权标准

Profit Source Tax Jurisdiction Standard under Nontraditional Modes of Transaction

例如避险交易的所得列入营业所得，按照常设机构原则，实行来源地税收管辖权；投机交易所得列入资本利得，对其征收预提税。

For example , the profits of the Hedging transactions should be deemed as business income , and according to permanent establishment principle , the tax authority have source tax 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 .