今年出台的新税制,其改革的广度、深度和力度均为前所未有,且由于方案酝酿的时间不长,出台后实施的时间较短,从一定意义上讲,这次大规模的税制改革仍存在着一定的风险。尽管税改总的原则是保持总体税负不变,但因税制结构变化,税率简并、纳税环节改变等,导致某些行业、企业、产品的税负或升或降是不可避免的。在涉外税收方面也存在一些亟待解决的问题: The introduction of this year’s new tax system, the reform of the breadth, depth and intensity are unprecedented, and because the program brewing time is not long after the introduction of a relatively short period of time, in a sense, this large-scale tax reform still exists With a certain risk. Although the general principle of tax reform is to keep the overall tax burden unchanged, the tax burden, rising or falling of certain industries, enterprises and products is unavoidable due to changes in tax structure, de-taxation rates and changes in tax payment. In respect of foreign tax revenue, there are some urgent problems to be solved: