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国际税收是开放经济的产物，同时也把一国经济中的公平、效率问题拓展到国际（世界）范围。我们从所得税和流转税这两个方面来考察公平和效率问题，并指明存在“国家”观点和“国际”观点的区别。从所得税方面看，税收的国际公平是指一国的居民，不论其收入来源于本国还是外国
International tax revenue is the product of an open economy. It also extends the issue of fairness and efficiency in a country’s economy to the international (world) scale. We examine the issue of equity and efficiency from both the income tax and the turnover tax and indicate the difference between the “national” point of view and the “international” point of view. From the perspective of income tax, international fairness of taxation refers to the residents of a country, irrespective of whether their income comes from domestic or foreign countries