帮忙翻译一下这段文字

来源:百度知道 编辑:UC知道 时间:2024/05/22 01:34:21
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,通过研究与分析后提出自己的观点——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 quick development of the electronic commerce make the traditional revenue from tax principle lose the original function." often establish the organization" the principle is used as an important principle of the modern international revenue from tax law system, suffering the rigorous challenge equally.The creation of that principle receives benefit with development to trade the inside essential to have in the tradition of" fix the business place", but this is an electronic commerce a term for doing not need having again and exactly, therefore applying in electronic commerce environment current" often establish the organization" the principle is something to is not suitable for obviously.Exsits the problem of the electronic commerce revenue from tax, each from put forward own solution, but or many or little very much to this all countries some blemish.Study" often establish the organization" the problem of the principle, pass the research to