本文所称“涉外流转税”，是指对商品或劳务（下面简称“商品”）在国与国之间流通过程中所发生的流转额所课征的一种税，或者说，是指与国际间流通的商品有关的流传税，即国际贸易的商品课税。应该说，就我国的流转税而言，其中的增值税、消费税与营业税均有涉外的部分，而关 The term “foreign-related turnover tax” as used herein refers to a tax levied on the turnover of goods or services (hereinafter referred to as “commodities”) flowing between countries or in other words, Circulation taxes related to the circulation of goods, that is, the taxation of goods in international trade. It should be said that in terms of turnover tax in China, where the value-added tax, consumption tax and sales tax have foreign-related part of the customs