Some excellent measures and experience had been groped in the second reform of the permanent system of the party congress,such as the achievements scored in the productive ways,annual session system and the consummative reform of party congress.

The permanent system of the Party Congress is the new development of Marxist party construction theory made in the 8th National Congress of the CCP.

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.

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

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.

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.

Electronic commerce is charging traditional international taxation rules at three aspects:a permanent organization principles,resident identity\'s supposing standard and qualitative analysis method of income,which harm the taxation exercise control right of income source country and resident portion country.