China actively helped the shanghai conference of apec leaders in bringing about the anti - terrorism statement , motivated the heads of government , defense ministers , leaders of law - enforcement and security departments , and foreign ministers of the sco member nations in issuing a common statement , and actively supported the sco in establishing a permanent regional anti - terrorist organization 中国积极推动亚太经济合作组织领导人上海会议发表反恐声明，推动上海合作组织成员国政府首脑、国防部长、执法安全部门领导人和外长发表共同声明，并积极支持该组织建立地区反恐常设机构。
After that , the third part discusses the challenges posed to two main kinds of taxes by electronic commerce , namely , value - added tax and income tax . about value - added tax , the inception of electronic commerce has brought about relatively big challenges to two aspects - the judgement to the nature of tax target as well as the determination of the supply and consumption place of labour 在增值税方面，本节就从征税对象性质的判断，及商品和劳务的供应地，消费地确定两方面着手来论述电子商务对增值税造成的挑战，在所得税方面，则论述了电子商务对常设机构概念、课税对象的性质带来的影响。
Because the location and the agent lose their basic function , ec with the characteristics of non - document greatly challenges the existing tax law institutions , which mainly regulate the dealing of the tangible merchandise and establish the tax jurisdiction on the basis of territoriality 电子商务由于其无址化、非书面化、非中介化、虚拟化等特点给针对有形商品制定的、并以属地原则为基础进行管辖，通过常设机构、居住地等概念把纳税义务同纳税人联系起来而建立的现行税收法律制度带来了巨大的冲击。
Each element of corporate management plays a different role : the role of the board of share - holders is mainly to bear risks ; the board of directors , as a standing organ of a company , is mainly involved in strategic guidance and decision - making ; the management personnel composed of the general manager and other senior staff is authorized to manage and operate and the board of supervisors , as a supervision organ , is mainly responsible to supervise and examine the activities of the board of directors and the management personnel 在公司治理结构中的各个部分，具有不同的作用：反映所有权的股东大会的主要作用在于承担风险；作为股东大会的常设机构的董事会的主要作用在于进行战略指导和决策；而由经理和其他高级管理人员组成的经营管理层则受托进行经营管理；作为监查机关的监事会，负责对董事会及其成员和经理等高级管理人员的活动实施监督、纠查。
The standing body of china national adhesives industry association is secretariat , under which there are technology department , information department and the office , as well as six committees of pressure sensitive adhesive ( tape ) , polymer emulsion adhesives , rubber adhesives , polyurethane adhesives , hot melt adhesives and engineering adhesives 中国胶粘剂工业协会的常设机构是秘书处，秘书处下设技术部、信息部和办公室，并设有压敏胶粘剂（带） 、聚合物乳液胶粘剂、橡胶型胶粘剂、聚氨酯胶粘剂、热熔胶粘剂和工程胶粘剂等六个专业委员会。
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。
In chapter 5 the papers explore some interrelated problems . they are whether the computer server should be treated as permanent establishment , how to judge object of taxation are product or service , how to tell the supply or consuming site of product and service . to the above - mentione d problems the chapter give some amending advices and forecasting discuss 第五章对服务器是否构成常设机构、征税对象是产品还是劳务、商品和劳务的供应地和消费地的判定问题进行了探索，提出了修改意见，并对可能存在的问题进行了前瞻性的论述。
