税收法律

常设机构税收法律监管问题研究

Research on Taxation Law Regulator of " Permanent Establishment "

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。

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

加入WTO后中国税收法律制度存在的问题及对策

The Problems of and Countermeasures to Fax Revenue and Law System after China 's Entrance of WTO

但是我国现有的税收法律制度却难以适应这种要求，造成了与WTO规则的冲突。

But the existing legal system of tax revenue of our country is difficult to meet the needs of this kind .

WTO确立的关税减让、国民待遇、透明度等原则与成员国的税收法律制度密切相关。

The principles of tariff reduction , treatment of citizens , transparency , etc. which are established by WTO , are closely associated with tax law system of every member state .

其中，C2C电子商务对我国现有的税收法律制度造成了较大冲击。

Among those , C2C e-commerce has left great impact on the tax law system in China .

但随着P2P电子商务模式的不断发展，加上其本身的一些特点，对我国现行的税收法律制度提出了严峻的挑战，从而暴露我国税收法律制度中存在许多空白和盲点。

But it makes some severe challenge for our taxable legal system by the developing of Person to Person E-commerce while it exposes blind spots in our taxable legal system .

提出的主要对策为：确立税收法律主义的宪政原则，并在此基础上遵循WTO的规则，完善税法；优化税收制度消除税收流失的制度缺陷；

The main countermeasure put forward is : Establish the principle of constitutional government of the legal doctrine of the tax revenue , and follow the rule of WTO on this basis , perfect the tax law ;

第一部分是调研的背景和目的。主要是关于电子商务的简介、我国C2C电子商务的发展现状以及我国C2C电子商务的税收法律制度现状。

The first part is the research background and purpose , mainly on the introduction of e-commerce , current situation on C2C e-commerce development and the tax law on C2C e-commerce in China .

主要是按资产证券化运作的程序来分析之。特殊目的实体（spv）的构建，资产的出售，信用的增级，证券的发行和交易，最后还讨论与资产证券化有关的税收法律问题。

The analysis is carried out in accordance with the process of ABS , the construction of SPV , the transfer of assets , the enhancement of credit and the issuance of exchange of securities .

笔者受控外国公司税收法律问题研究认为随着中国对外投资的增加和以后外汇管制的取消，中国有必要建立CFC立法。

The author is of the opinion that , with the increase of China 's investment abroad and the abolishment of foreign exchange control in the foreseeable future , it is necessary for the legislators of China to adopt the CFC legislation to protect its domestic tax base .

企业公益性捐赠的税收法律问题研究

The Research of Taxation Legal Problem on Enterprise Public Welfare Donation

构建我国税收法律制度与会计制度协作体系研究

Research on the Co-operation System Between Tax Laws and Accounting Regulation

微观层面的税收法律关系具有一定的可选择性；

There is some scope in the revenue laws ' relations .

促进可持续发展的资源税收法律制度研究

Research on Legal Institutions of Resources Taxation to Promote Sustainable Development

本论文的研究对象是环境税收法律制度。

The dissertation focuses on the system of environmental tax law .

我国现阶段农民税收法律问题研究

Study on Legal Issues of Taxation from Chinese Farmers at Present Stage

第一部分是环境税收法律制度概述。

The first part is the outline of environmental taxation .

跨境电子商务对国际税收法律制度影响研究

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

信托税收法律制度研究

Research on the Law System of Trust Tax Revenue

目前，我国还没有绿色税收法律制度。

At present , there is not green taxes legal system in China .

在现代各国的税收法律体系中，纳税人相互之间的地位是平等的。

In modern taxation-law system , the legal position between taxpayers is equal .

税收法律主义与我国宪法的完善

The Tax Legalism and the Perfection of the Constitution

浅论我国税收法律体系改革

Comment on the Reform of Our Tax Law System

房地产投资信托国际税收法律问题研究

Study on Some Issues of International Tax Law Concerning Real Estate Investment Trusts

论我国个人所得税收法律制度的完善

On Perfection of the Legal System of the Personal Income Tax in China

本文主要研究了我国环境税收法律制度的构建。

This paper studies the Construction of Environmental Tax Legal System in China .

环境税收法律制度构建探讨

The Research of Construction for Environmental Taxation Legal System

企业破产过程中的税收法律问题

On the Problems of Tax Law during Enterprise Bankruptcy

税收法律主义的法理基础

On the Legal Theoretical Foundation of the Principle of Taxing in Accordance with Statute