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A A a. e A 91eA q E A Ae i( : aaA, EA, e Aa bA w) wѢa Aᴶaa, 98e a ii Tax Code(a sAa q) sqA aa eсe sA5 45 A q. a. sA 5e ɉa A e Aai AaС aa, sA 5 45e ewA(federal), A(regional), A(local) i Ai AaС q. a. sA 5e 1999.1.1 iaAaa, sA5e 2003eae ŵeae aaA 2000e e bi A e a, bA, saAҡwA, aaA, A, A ʼne wС 2000e eA 2001 iaAaa, EA ʼne we 2001e eA 2002e iaQ. e A ʼne AA w aa A |a eI . 2. A A a. sA 5Ae A Ai aA ewA(federal), A(regional), A(lpcal) AaС q. a. ewA(federal tax)e aaA(value added tax), A(excise tax), E(b)A(profits(income)), saAҡwA(unified social tax), aA(tax on capital), bA(individual income tax), ewa(state duties), ʼnA(customs duties) a Aqa Q. a. A(regional tax)e 󤥷eA(property tax for organization), eA(real property tax), A(road tax), éA(sales tax), baA(gaming business tax), aa(regional licensing fees) wa A q. a. A(local tax)e ɡA(land tax), eA(individual property tax), ׉A(advertising tax), wwaA(inheritance and gift tax), aa(local licensing fees)wa A q. a. eс A e sA5 e bA aa A A Ae |a a ewI q. 3. EA(profits tax) 2002e EA󤡷 . iaQ. a. sAa A EA sAae ᜡa ʼn, ᜡa w Aʼn(permanent establishment),w Aʼn aa ᜡa A bi e Aʼni q q. A ᜡa 󤥷e ᜡaA wE 󤥷a e AA e bᬡ s i . A w Aʼn(permanent establishment) qe OECD 񤡹A(model tax treaty)w Aaq. a. A a΅ A e bA b A ie sС⸡ w Ae wi Ae q Aa΅ Q. A Aae wΡa с é e ()+aae4aaae4󴁠bA ae ()+ w󴁮-b A ie w eQ. _