对外商投资企业、外国企业与外籍人员征收的各种税收统称为涉外税收。改革开放以来,中国依据维护国家权益,服务于对外开放,尊重国际税收惯例的原则,制定了一套比较完整的涉外税制,为外国投资者及外籍人员提供了良好的税收环境。 Various types of taxes levied on foreign-invested enterprises, foreign enterprises and foreign nationals are collectively referred to as foreign-related taxes. Since the reform and opening up, China has formulated a relatively complete tax system based on the principle of safeguarding the rights and interests of the state, serving the opening up and respecting international tax practices, and has provided a good tax environment for foreign investors and foreigners.