How E-business effects China taxsystem is discussed as following: shake factor of taxsystem, distort neutral principle, lower revenue, disobey equitable principle.
论述了电子商务对我国现行税制的影响:动摇了税制要素,影响了中性原则,降低了效率违背了公平原则。
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Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design.