国民待遇原则与涉外税收优惠政策□邓子基张丽霞一、国民待遇原则的提出“国民待遇”是国际法中的一个术语。它是国家对外国人待遇的一种标准，属于国家主权的范围。其基本含义是国家给予外国人的待遇不应低于本国人。国民待遇原则广泛地适用于国际经济法、国际贸易法、国... Principles of National Treatment and Foreign Preferential Tax Policies □ Deng Ziji Zhang Lixia I. Principle of National Treatment The term “national treatment” is a term in international law. It is a national standard for the treatment of foreigners and falls within the scope of national sovereignty. Its basic meaning is that the state should give foreigners no less favorable treatment than their own people. The principle of national treatment is widely applicable to international economic law, international trade law, the state ...