1994年，我国按照建立和发展社会主义市场经济体制的要求，对工商税收制度进行了一次广泛、深刻和结构性的税制改革。这次税制改革在许多问题上都取得了重大突破，改变涉外税制相对独立的情况也是其中的一项重要内容。目前，涉外税收如何进一步进行改革，越来越受到社会各界的 In 1994, in accordance with the requirements of establishing and developing a socialist market economic system, our country conducted an extensive, profound and structural tax reform on the industrial and commercial taxation system. The tax reform has made major breakthroughs on many issues and changing the relatively independent foreign-related tax system is also an important part of the reform. At present, the reform of foreign tax revenue is more and more affected by all walks of life