We have no reason not to make reference to and draw lessons from public wants theory and exchange theory which are based on the theory of contract and contract spirit . we should take contract spirit as the core and pivot point and point out the theory of tax credit to rethink profoundly , revise and enrich the theory of tax law in our country 我们没有理由不借鉴和参考社会契约论的“契约及契约精神”为理论基础的公共需要论和交换说税收理论，以“契约精神”为支点和核心，提出税收信用论，反思、修正、丰富我国税法理论。
And , the challenge from e - commerce not only on tax theory but also on tax collection and management , such as uncontrolled tax source , the lost of tax - collection certification , and the unconvinced legacy for tax collection , all of these ask for the improved law support 但更值得重视的是电子商务对税收制度的挑战，包括对税收理论和税收征管工作的挑战。现有的税收理论不能完全适合电子商务条件下的税收工作；同时，电子商务自身的特点也给税收征管工作增加了难度。
With the reform of economic system , our country ' s capital market has grown up gradually , which leads to the frequent enterprise restructuring and one of those restructuring methods is enterprise merger . concerning theoretical research and policy making , our country is still on the groping stage about how to levy income tax on the income derived from the process of the merger 伴随着经济体制改革，我国的资本市场逐步发展壮大起来，为企业的资本经营活动创造了条件，企业的改组业务日益频繁，其中最常见的改组形式是企业合并。如何对企业合并过程中产生的所得征税，在税收理论研究和政策制定上，我国尚处于摸索阶段。
What ' s more , the author ' s independent thinking and innovation are reflected well in the summarization of the theoretical basis of fiscal and tax policy and urban antipoverty , the analysis of the status quo and cause of china ' s urban poverty , the assessment of urban social welfare system , and the bold suggestion on optimal tax policy and practices 此外，本文在对财税政策与城市反贫困的理论依据的总结归纳，对我国城市贫困的现状及其成因的分析，对城市居民生活保障制度的评价，以及对最优税收理论发展的把握及其政策含义的分析等，均在一定程度上反映了作者的独立见解。
Based on the tertiary industry economics , the dissertation concentrates on the growth state , growth mechanism and growth effect of the tertiary industry tax after the 1994 tax reform . the dissertation embraces four inherent chapters . as an introduction , chapter 1 gives a brief review on the evolutionary process of the tertiary industry tax system 本文在第三产业经济学的基础上，将现代税收理论、特别是税收经济学的有关研究成果引入第三产业经济分析中，对1994年税制改革以来我国第三产业税收的基本状况、变动态势、增长机制、增长效应等问题作初步探索。
Through this new definition , people will realize that it is necessary for the country to collect taxes , and it is not only their obligation to pay taxes , but also their authority to enjoy public services . guided by this new tax theory , the legal relationship of tax is not unfair at all . a fair statement of taxing has become the basic principle of the tax law 这一税收理论势必要影响税法的理论基础，在这一理论思想指导下，税收法律关系将不再是传统观念上的征纳双方权利义务不平等关系，不应再把纳税人仅界定为“纳税义务人” ，不能再认为纳税人只是一个义务主体，仅有义务而没有权利了。
In this circumstance , the tax payment has been run off continuously from the real world and hit the traditional economy severely . how to re - engine the traditional tax theories in order to fit the realm of e - commerce becomes a hot topic recently . furthermore , it is a challenge to breakthrough the limitation and fully extends the two important traditional tax concepts " permanent establishment " and " tax jurisdiction " into the virtual world for bringing the e - commerce taxable 究竟传统税收理论如何改造才能适用于现今的电子商务世界变成了一个热门的课题，当中又怎样能突破传统税收理论中的两个重要慨念“常设机构”和“税收管辖权”在虚拟世界内的局限，将传统税收慨念无限地伸廷至电子商务上，更是一个非常棘手的问题。
Discarding the traditional tax theory of national needing statement , and using the theory of public needing statement for reference , tax is defined as that : people pay taxes according to the law in order to meet their needs for public services offered by the country , so that the public finance forming , which has the function to offer public services to the public people 摈弃“国家需要说”这一传统税收理论，借鉴“公共需要说”的观点，将税收界定为：人们为了能享受国家提供公共服务的需要，依法向国家交纳税款，形成国家财政，使国家具有为人们提供公共服务的能力。
