fiscal domicile 中文意思是什麼
fiscal domicile
解釋
稅居地-
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
現行的諸多稅收法律制度在電子商務環境下面臨著功能缺失的危險,電子商務環境下現行稅收法律制度如何繼續發揮其財政收入、經濟調節職能;如何體現其公平、效率原則成為各方關注的焦點與難點問題。
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