国际税收政策是各国政府利用涉外税收达到特定政治、经济目的而采取的涉外税收行为准则。它的制定主体依然是各个主权国家,客体则是涉外税收政策,包括进口贸易的税收政策、出口贸易的税收政策、外商投资的税收政策及对外投资的税收政策。 International tax policy is the foreign tax code of conduct adopted by the governments of various countries to make use of the foreign tax to achieve certain political and economic goals. Its formulation is still the main body of each sovereign state, the object is foreign tax policy, including tax policy of import trade, export tax policy, foreign investment tax policy and foreign investment tax policy.