status of taxpayers

The invisibility and concealment of electronic commerce, cause that it is difficult to determine the tax jurisdiction, to confirm the status of taxpayers, and to enforce traditional tax collection systems.

电子商务无形性、隐匿性的特点造成了税收管辖权难以确定、纳税义务人身份不确定、传统税收稽征制度失效等后果。

yet the objective conditions need to mature, the actual international tax arbitration and the status of taxpayers should be amended.

在客观条件仍有待成熟时，应对现有的国际税收仲裁及纳税人地位进行修正。

The game between taxpayers and tax authority contains a mixed strategy Nash equilibrium, and there is close relation between the status of application lag in our country's current tax planning practice and the game of the taxpayers and tax authority.

纳税人和税务机关之间的博弈存在着混合战略纳什均衡，并且我国目前税务筹划在实践中应用滞后的现状与纳税人和税务机关之间的博弈关系存在着紧密联系。