对涉外税收概念的表述,我所见到的有:1988年第4期《中国税务》称,“涉外税收是一国税收制度中涉及外国纳税人,包括自然人和法人的部分”;东北财经大学出版社出版的《中国涉外税收》称,“涉外税收是一国的国家税收中涉及外国纳税人的部分”。笔者觉得有些疑问。我认为,“涉外税收”是与“涉内税收”相对而言的。但要准确表述“涉外税收”概念,就要弄清楚:什么是纳税人?什么是外国纳税人?什么是涉及外国纳税人?纳税人应是税法规定的直接负有纳税义务的人。中国税法规定的直接纳税的人都是中国的纳税人,即中国纳税人。外国税法规定的直接纳税的人才是外国的纳税人,即外国纳税人。外国纳税人可以是中国人,也可以是其他国的人。我国 As for the expression of the concept of foreign tax revenue, what I have seen are: No. 4, 1988, “China’s Taxation,” saying that “foreign taxation is a part of the taxation system of a country involving foreign taxpayers, including natural persons and legal persons.” Dongbei University of Finance and Economics The “Chinese Foreign Tax Revenue” published by the Press said that “foreign tax revenue is a part of the state tax that involves a foreign taxpayer.” I think there are some questions. In my opinion, “foreign tax” is relative to “domestic tax”. However, to accurately describe the concept of “foreign tax revenue,” we must clarify: what is a taxpayer? What is a foreign taxpayer? What is a foreign taxpayer? A taxpayer should be directly liable for tax payment as stipulated in the tax law. The taxpayers in China, which are the direct taxpayers under Chinese tax law, are Chinese taxpayers. Foreign tax law provides direct taxpayers of foreign taxpayers, foreign taxpayers. Foreign taxpayers can be Chinese or other people. My country