收入归谁的问题：纳税地点王仲礼税收这一事物由两方面构成：“证”的方面和“纳”的方面。对于“纳”的方面来讲，纳税人就其纳税对象应在哪里纳税，是纳税地点问题。对于“征”的方面来讲，纳税人田哪个税务机关管辖，是税收征管管辖问题。税收征管管辖是税收程序法的要... The question of who the income belongs to: Place of taxation Wang Zhongli The issue of taxation consists of two aspects: the aspect of “permit” and the aspect of “accepting”. For the aspect of “satisfied”, taxpayers should pay taxes on their taxpayers, which is the issue of tax location. For the “sign” in terms of taxpayers Tian tax authority jurisdiction, is the tax collection and management issues. Tax collection and administration is the tax procedural law to ...