随着我国对外开放日益扩大及税制改革的不断深入，税收公平原则被认为是向税收国际惯例靠拢的重要内容，税收国民待遇原则是我们确定和改革涉外税制必须遵循的原则。一、如何正确理解税收国民待遇原则（一）国民待遇原则的概念国民待遇（NationalTreatuent）是国际法中的一个术 With the opening-up of our country and the deepening of tax reform, the principle of tax fairness is regarded as an important part of the international practice of taxation. The principle of taxation and national treatment is the principle that we must follow to determine and reform the foreign-related taxation system. First, how to correctly understand the principle of national tax treatment (A) the concept of the principle of national treatment National Treatment (NationalTreatuent) is a technique in international law