帮忙翻译一下这段话,急需!!

来源:百度知道 编辑:UC知道 时间:2024/06/27 06:38:25
电子商务的迅速发展使得传统的税收原则失去了原有的作用。“常设机构”原则作为现代国际税收法律制度的一项重要原则,同样受到了严峻的挑战。该原则的产生与发展得益于传统交易中必不可少的“固定营业场所”,但这又恰恰是电子商务所不需要具备的条件,因此在电子商务环境中应用现有的“常设机构”原则明显是不适合的。对此各国对于电子商务税收的问题,各自提出了自己的解决方案,但或多或少的都存在着一些缺陷。探讨“常设机构”原则的问题,较为合理可行的方案是,取消现有“常设机构”原则中关于“固定营业场所”规定,改为通过实质的商业活动内容来判定其是否构成“常设机构”。

The Electronic Commerce promptness develops feasible tradition tax revenue principle having lost the original effect. "Standing body " principle is one item cardinal principle of modern international tax revenue legal system , same have accepted austere challenge. But be the principle creation's turn to benefit from that tradition business middle is essential with developing "fixing the lieu " doing business, this is that what Electronic Commerce not require that the now available "standing body " principle satisfying requirments , middle applying to Electronic Commerce environment therefore is obvious is unsuitable exactly. To this every country problem to Electronic Commerce tax revenue, each resolves a scheme having brought forward self, but more or less existence all is burning a few defects. Discuss "the standing body "