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涉外税收与国际税收的区别与联系宗喜田（一）区别１．课税主体不同国际税收是指两个或两个以上的国家政府在对跨国纳税人行使其各自的征税权力而形成的征纳关系中，所发生的国家之间的税收再分配关系。其课税主体至少有两个；而涉外税收在税负赋于国际平均水平时，只是外...
Differences and Relations between Foreign Taxes and International Taxes Zongxi Tian (a) Difference 1. The main taxation of different international tax revenue refers to two or more countries in the government of multinational taxpayers to exercise their respective tax powers and the formation of the relationship between the tax revenue, the tax re-distribution among countries. Its tax subjects at least two; and foreign tax revenue in the international average when the financ ...