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目前，理论界关于“涉外税收”和“国际税收”这两个税收概念，在内涵和外延的界定方面仍然存在分歧。本文作者在回顾和总结前人研究成果的基础上，提出应从主体之间关系的角度来界定这两个概念的内涵，从客体即课税对象的角度来界定这两个概念的外延，并据此重新界定了“涉外税收”和“国际税收”的内涵和外延，进而分析了这两个税收概念之间的联系和区别，并探讨了涉外税收和国际税收学科的研究体系范围
At present, there are still disagreements on the definition of connotation and extension about the two tax concepts of “foreign tax” and “international tax revenue” in theorists. Based on the review and conclusion of previous research results, the author proposes that the connotation of these two concepts should be defined from the perspective of the relationship between subjects, and the extension of these two concepts should be defined from the perspective of object, This redefines the connotation and denotation of “foreign tax” and “international tax”, then analyzes the connection and difference between these two tax concepts and explores the scope of the research system of foreign tax and international tax disciplines