| 1. | An analysis of taxation theory in medieval england
试析中世纪英国税收理论 |
| 2. | Some theoretical studies on taxing the multinationals in the west
外国对跨国公司税收理论的研究 |
| 3. | The optimal taxation theory and the reform of china ' s taxation system
最优税收理论与我国税制改革 |
| 4. | The necessities of levying upon the education texes in china from the taxation theories in the western countries
从西方税收理论看我国开征教育税的必要性 |
| 5. | As the electronic , subjunctive , digital and covert cause the risk of tax losing increase . and this is a severe challenge to today ' s tax theory , tax system and tax management
由于电子商务交易虚拟化、数字化、隐匿化，导致税收流失风险加大，并对现行税收理论、税收制度和税收征管提出了严峻的挑战。 |
| 6. | This paper makes complementarity to quota system of tax statistic on the basis of practicality and theory about economy and tax , aiming at doing contribution to the improvement of the tax statistic information quality
基于此，本文从实际需要出发，结合所学经济税收理论，对税收统计指标体系进行了补充完善，以期对我国税收统计质量的提高做出贡献。 |
| 7. | Due to the advance in technology , the traditional tax theories are unable to cope with the rapid development of the e - commerce in the last few years . as a result the virtual world becomes a tax - free region
近几年由于电子商务的急促发展，令到传统税收理论难以适应，引致虚拟世界变成了一个免税特区，不停地冲击着现实世界的税收，令传统应收税款不断流失。 |
| 8. | It has both encouraged economic development and brought lots pressure on existing tax theory and tax management , the agreement on new tax theory and management adapting to the new context has not been reached yet
电子商务在促进经济发展的同时，对现行的税收理论和税收征管工作也带来很大的压力。目前，各国在现行税收理论对电子商务的适用性问题上还没有达成一致。 |
| 9. | This essay is attempt to set forth the ec ' s definition , classification , characteristic development and tendency , mainly analyses the ec ' s impact and influence to the social economic . traditional tax theory and the way of tax management on theory and practice
本文试从阐述电子商务的概念、分类、特征、发展演变及趋势入手，着重从理论和实践上分析电子商务对社会经济、对传统税收理论及税收管理方式的冲击和影响。 |
| 10. | It becomes a new topic that how to form a fair and order revenue circumstance for the e - commerce . i analyze the influence and figure out some countermeasure in this paper . i introduce the e - commerce ' s basic mode and classification in the chapter one
如何为电子商务的发展营造公平、有序的税收环境，充分发挥税收的宏现调控和为国聚财作用，为我国经济在新世纪的国际竞争中争取有利位置，已经成为税收理论研究的一个重要课题。 |
