无差别待遇(no—discrimination)亦称无歧视待遇,是针对歧视待遇的一项缔约的原则。在国际税收方面,歧视通常表现为,在情况相同下,对本国的不同国籍的外国人予以差别待遇;对外国纳税人征收更多税种和高额税赋,强行加重其负担。随着国家主权原则的体现和平等互利原则的倡行,在国民待遇(nationaltreatment)的基础上实行最惠国待遇(most favoured nation oftreratment)和普遍优惠制(general system ofpreference)愈显重要。发展程度接近的发达国家之间,一般在国内法上都相互给予国民待遇;发达国家也陆续制订一些计划,对来自发 No-discrimination, also known as non-discrimination, is a principle of contracting for the treatment of discrimination. In international taxation, discrimination usually manifests itself in differentiating foreigners of different nationalities in their own country under the same circumstances; imposing more taxes and higher taxes on foreign taxpayers and imposing a heavier burden on them. With the manifestation of the principle of state sovereignty and the principle of equality and mutual benefit, it is of the utmost importance that the most favored nation oftrengthening and the general system ofpreference be implemented on the basis of nationaltreatment. Developed countries close to the level of development generally grant national treatment to each other on the basis of their domestic laws; some developed countries have also formulated some plans in succession,