我国在涉外税收制度的建设过程中,借鉴和应用了某些国际惯例,并取得了一些成功的经验。但我国对有些税收上的国际惯例还应用得不够,税制中尚有些不符合国际惯例的地方。为此,应加强国际交流,进一步了解和学习国际惯例;改变税法中不符合国际惯例的有关内容,完善税法;提高管理人员素质,强化税收征管。 In the course of the construction of the tax system concerning foreign affairs, our country has borrowed and applied some international practices and obtained some successful experiences. However, some tax laws in our country are still not applied enough. Some of the tax systems do not conform to international practice. To this end, international exchanges should be strengthened to further understand and study international conventions; to change the tax laws that do not conform to international conventions, improve the tax law, improve the quality of management personnel and strengthen tax collection and administration.