international taxation

International Taxation Competition and Research on China's Taxation System Reform

国际税收竞争及我国税制改革研究

The focus of international taxation competition is the corporation income tax.

国际税收竞争的焦点是公司所得税；

The Analysis views that getting the international aviation tax has less levy resistance compared to other international taxation proposals ( carbon tax, the Tobin tax).

分析认为，相比其他国际征税提议（碳排放税、托宾税）而言，征收国际航空税的阻力较小。

The results could provide beneficial reference to protect our international taxation interests with legislation more effectively.

本文成果可以为通过立法手段更加有效地保障我国的国际税收利益提供有益的参考。

Research and Comparison With the International Taxation Supervision

税收执法监督的国际比较与借鉴

Its historical mission and necessity of its innovation are expatiated, basing on the domestic and international background, including the new stage of agricultural development, agricultural internationalization and the rules of WTO, agricultural market economy development and the system reform in agricultural finance and taxation.

从农业综合开发所处国内国际环境（农业发展新阶段、农业国际化和WTO规则、农业市场经济发展和农业财税体制改革）阐述农业综合开发的所负担的历史使命和创新的必要性。

So, international taxation competition has significant and relatively independent position in macro-economic policy.

因此，国际税收竞争在宏观经济政策中具有重要的、相对独立的地位。

Raise the Level of International Taxation Service through Transferring the Concepts and Innovating the Methods

通过转变理念和创新手段全面提升国际税收纳税服务水平

Research international taxation and reduce its cost;

强化国际税务研究，减少税务成本；

International Taxation System of Japan and Its Evolution

日本国际税收制度及其演变

Electronic commerce in China has been growing vigorously in China now, which throws a new challenge to the existing taxation system, tax policies, tax administration, and international taxation rules.

我国电子商务正以不可阻挡之势迅猛发展，向现行税收制度、税收政策、税务管理、国际税收规则提出了新的挑战。

Among the challenge which Electronic commerce bring for international taxation law system.

在电子商务给国际税收法律制度所带来的挑战中，最为核心的问题当属税收管辖权问题。

International Taxation Competition: One Policy Tool Characteristic of the Time

国际税收竞争：一个具有时代特征的政策工具

If one country respects other countries' state sovereignty and international taxation consuetude, it can perform right of taxation independently.

一国在尊重他国主权和遵守国际税收惯例的前提下，便可独立自主地行使征税权。

The issue of international taxation is an important aspect of Global Issues.

日趋复杂化的国际税收问题是全球问题的重要方面。

On the New Concept of International Taxation during the Web Economy

论网络经济时代国际税收新理念

The Legal Issues of International Taxation on E-commerce and Its Related Opinion and Law

电子商务对国际税收法律的冲击及现有法律、主张和对策

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.

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。

Then what is the material trend and pulse of international taxation convention in 21st century?

那么21世纪的国际税收协定究竟会有哪些具体的发展动向和趋势呢，本文试图在了解税收协定的发展历程、态势及对大的国际经济背景的研究的基础上，做出合理的预测。

The research on the scale of tax avoidance and evasion helps evaluate the macro taxation burden, appropriately prevent tax avoidance and evasion, and effectively protect national tax safety in the campaign against international tax avoidance and evasion.

对逃避税规模问题的研究，有助于准确判断宏观税负、有针对性地进行反避税、在反国际避税中有效地维护国家税收权益等等。

OECD model is the most influential model in the field of international taxation, States usually refer to the tax dispute resolution mechanism.

OECD范本是国际税收领域影响最深远的国际税收协定范本，其税收争议解决机制更是得到世界各国的认可。

The Impact of Electronic Commerce on International Taxation Rules and Countermeasures for It

电子商务对国际税收规则的冲击及应对措施

Study on Effects of Transactional E-Commerce on Legal Regime of International Taxation

跨境电子商务对国际税收法律制度影响研究