functional loss meaning in Chinese

功能损失度

This part discusses the dilemma and functional loss of the existing tax law in the e - commerce circumstance through tax equity and legal principle , the rules of establishment of tax jurisdiction , ' the possibility of being traced of e - commerce trade course , the cognizant difficulty of the character of the taxed object in the circumstance and the uncertainty of tax law application
本部分在第一部分的基础，从税收公平与法定原则、税收管辖权确立规则、电子商务交易过程的可追溯性与电子商务环境下征税对象性质的认定的困难及由此带来的税法适用上的不确定性出发，具体地论述了电子商务环境下现行税法所面临的困惑与功能缺失。
The existing tax law institutions contact the tax duty with taxpayer through the concept of permanent establishment , domicile , etc . a good many existing tax law institutions face the risk of functional loss under the circumstance of e - commerce , how the existing tax law institutions continue to exert fiscal and economic function and embody the principles of tax equity and tax efficiency becomes focus and difficulty
现行的诸多税收法律制度在电子商务环境下面临着功能缺失的危险，电子商务环境下现行税收法律制度如何继续发挥其财政收入、经济调节职能；如何体现其公平、效率原则成为各方关注的焦点与难点问题。