一九九○年第六期《涉外税务》刊登了王仲礼同志《涉外税收概念质疑》一文(以下简称“王文”)。“王文”对“涉外税收”概念的表述为:涉外税收是涉及外国人(包括自然人和法人)纳税的税收。笔者认为,这个概念没有从“质”上揭示涉外税收的特有属性,是不确切的。对此,提点看法与王仲礼同志商榷,恳请同行指教。 The article entitled “Questioning the Concept of Foreign Tax Revenue” (hereinafter referred to as “Wang Wen”) published by Comrade Wang Zhongli in the Sixth Issue of “Foreign Taxation” of 1990. “Wang Wen” on the “foreign tax” concept is expressed as: foreign tax is a tax involving foreigners (including natural and legal persons) tax. The author believes that this concept is not from the “quality” to reveal the unique characteristics of foreign tax revenue is imprecise. In this regard, put forward the point of view Comrade Wang Zhongli discussion, I urge colleagues to enlighten.