同世界上多数国家一样,中国涉外税法实行纳税人所得来源地和居住地相结合的管辖权原则。在实践中发生的税收管辖权冲突和重复征税问题,中国采取单边抵免的方法和与其他国家缔结双边税收协定划分彼此税收管辖权等方法。因为,一个主权国家是按照属人原则和属地原则行使其管辖权的 Like most countries in the world, the tax-related law of China implements the principle of jurisdiction that combines the source of taxpayers’ income and the place of residence. In practice, tax jurisdiction conflicts and double taxation problems occur, and China adopts a method of unilateral credit and the conclusion of bilateral tax treaties with other countries to classify each other’s tax jurisdictions. Because a sovereign state exercises its jurisdiction in accordance with the principle of belonging and the principle of belonging