Quaestiones perprtuae

The permanent exhibitions of Science and Technology Museum are major content of its exhibition and education, they are also the most important style for the public to take the informal science education.

科技馆常设展览是科技馆展教的主要内容,也是科技馆进行公众科普教育的重要形式。

E-commerce has made impact on the conventional international tax system in the following aspects:permanent establishment concept,criteria of residential identity,classification of the quality of income.

电子商务对传统的国际税收规则造成了冲击:常设机构原则、居民身份的认定标准、收入的定性分类方法,对收入来源国和居民身份国的税收管辖权都造成了损害。

That is,the country that the general permanent establishment lies in has the exclusive taxing right.

对跨国纳税人的直接投资中的营业所得,采用“常设机构”原则,由常设机构所在国享有独占征税权。

The function of the concept of permanent establishment in the international tax agreements is to indicate substantial economic connections between non-resident s transnational business activities and source states.

国际税收协定中的常设机构概念存在的意义,在于标志非居民的跨国经济活动与来源国存在着实质性的经济联系。

Besides this, electronic commercial affairs impact the rules of income limit, impact the rules of the identification of income resourses and inpact the rules of permanent organizations.

包括：电子商务对跨国所得界定规则的冲击，对跨国所得来源识别规则的冲击，对常设机构规则的冲击及对策。