On the Applicable Problems of the International Tax Agreement with the Transnational Electronic Commercial Affairs

【中文摘要】电子商务的出现和迅猛发展使传统国际税收协定所得分类规则遇到了前所未有的困难和挑战。如何应对电子商务环境下所得分类规则面临的困境 ,已成为新世纪世界各国迫切需要解决的课题。我国政府应借鉴国际最新研究成果 ,结合我国具体国情 ,在坚持基本立场和原则的前提下探讨这一课题。 【英文摘要】The appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement.How to deal with the difficulty of the income classified rule caused by the electronic commercial affairs has become a problem for the countries all over the world.Our government should research this problem with reference to the latest international researching fruit,while persisting in our position and principle