国际税收问题由来已久，我国自８０年代初实现改革开放政策以来，经济发展日趋国际化，这使得了解和分析国际税收问题变得非常必要。在理论和实践工作中，大家也愈来愈重视对国际税收的研究、学习。本文仅就国际税收中几个重要的理论问题作以分析和阐述，以供参考。一、税收管 Since the reform and opening up policy was implemented in our country in the early 1980s, the internationalization of the economy has become increasingly international. This makes it necessary to understand and analyze the international taxation issue. In the theoretical and practical work, everyone also paid more and more attention to the study and study of international tax revenue. This article only analyzes and expounds several important theoretical issues in international tax revenue for reference. First, tax management