涉外税收管理,是相对于国内税收管理而言的。涉外税收具有与国内税收不同的特点:一是内外两套税制尚未完全统一,涉外税收还有一些单独的税种和税法;二是涉外税收有较宽的优惠政策,现阶段经济特区和经济技术开发区与内地的税收优惠还存在较大的地区差异;三是涉外税收有特定的征管对象,外资企业的设备和原材料多从境外进口,产品也多在境外销售;四是涉外税收有跨国纳税人,有跨国应税收入,在我国境内的外国公司、企业、其他经济组织、常设代表机构和外籍个人,既有来源于我国境内的收入,又有来源于境外的收入,有的在我国境内虽未设立机构、场所而有来源于我国境内的收 Foreign tax administration is relative to domestic tax administration. Foreign-related taxes have different characteristics from those of domestic taxes: First, internal and external tax systems have not yet been completely unified; foreign-related taxes have some separate tax categories and tax laws; second, there are wide-ranging preferential policies for foreign-related tax revenue. At this stage, special economic zones and economic and technological development Thirdly, foreign taxation has special collection and management targets. Most of the equipment and raw materials of foreign-funded enterprises are imported from abroad and the products are mostly sold outside China. Fourth, foreign taxation involves transnational taxpayers Foreign companies, enterprises, other economic organizations, permanent representative offices and foreign individuals with cross-border taxable income in our country have both income from the territory of our country and income from overseas. No institutions or places have been set up in our country