接：税收上的国民待遇原则，无论是在以往的西方税收学说中．还是在我国传统的税收理论体系中，都未作为一个独立的税收原则加以论述。近年来，我国在重返关贸总协定的过程中．人们开始从关贸总协定的基础法律原则中引入了国民待遇原则的概念，并作为一项独立的税收原则看待。 Then: The principle of national treatment in taxation, both in the old Western tax doctrine. Or in our country’s traditional tax theory system, none of them has been discussed as an independent tax principle. In recent years, our country is returning to the GATT process. People began to introduce the concept of the principle of national treatment from the basic legal principles of GATT and regarded it as an independent tax principle.