《国际税收》作为一门科学在我国的出现较晚,发展时间也较短,目前我国理论界对国际税收概念的认识还很不一致。笔者认为,给一事物明确概念,一是必须符合词义,二是必须符合客观实现。前者重点在词的内涵,后者的重点在客观实在。正确的观念表述是词与客观实在的辩证统一。因此,国际税收概念应表述为:国际税收是涉及国与国之间、进而可以扩大到世界各国之间,涉及一些国家、进而可以扩大到世界各地的税收。由此可见,国际税收是由国际和“税收”组成的合成词组。税收是作为已明确的概念使用的,勿需再作明确。这里我们只需探讨“国际”的内涵。按照汉语词典的解释,“国际”是指国家与国家之间、世界各国之 As a science, “international tax revenue” appears later in our country and has a shorter development time. At present, the understanding of the international taxation concept by theorists in our country is still very inconsistent. I believe that giving a clear concept of things, one must meet the meaning of the word, the second is to meet the objective realization. The former focuses on the connotation of the word, while the latter focuses on objective reality. The correct concept expression is the dialectical unity of the word and the objective reality. Therefore, the concept of international tax should be stated as follows: International taxation involves the taxation between countries, which in turn can be extended to all countries in the world, involving some countries and thus can be extended to all parts of the world. Thus, international tax revenue is a synthetic phrase composed of international and “tax revenue.” Tax is used as a clear concept, no need to be clear. Here we only need to explore the meaning of “international”. According to the interpretation of the Chinese dictionary, “international” refers to countries and countries, all countries in the world