随着市场经济体制的建立和改革开放的不断深化，我国引进利用国外先进的科学技术和成套机器设备不断增多，这对增强我国产品的国际竞争力，促进国民经济的发展是具有重要意义的。但是在实际工作中，我们发现伴随这种国际贸易交易引发的涉税问题逐年增多，由于涉外零散税收点多 With the establishment of the market economy system and the continuous deepening of reform and opening up, the introduction of foreign advanced science and technology and complete sets of machinery and equipment have been continuously increased in China, which is of great significance to enhancing the international competitiveness of our products and promoting the development of the national economy. However, in actual work, we have found that the tax-related issues that accompany this international trade transaction have increased year by year due to the large number of foreign-related scattered taxation points.