南京国民政府成立以后,实行了一系列的税收改革,开启了中国税收现代化的进程。营业税作为一个引自西方,并取代地方厘金的税种,在平衡中央与地方、政府与商人的税收关系中有着积极的意义。但是中国涉外营业税却始终无法得到外商及其政府的认同和接受,以致华洋税收待遇不平等的状况未能因现代税制的建立而有所改变。南京国民政府涉外营业税征收的历史实践再一次证明,没有国家的独立与自主,中国的税收现代化进程注定充满挫折。 After the establishment of the Nanjing National Government, a series of tax reforms were implemented, opening up the process of China’s tax modernization. Business tax, as a kind of tax quoted from the West and replacing local likin, has a positive meaning in balancing the tax relations between the central government and local government and the government. However, the business tax on foreign affairs in China has never been accepted and accepted by foreign investors and their governments. As a result, the tax treatment inequality in China has not been changed due to the establishment of a modern tax system. The historical practice of foreign sales tax levied by the Nanjing National Government proves once again that without the independence and autonomy of the country, the process of taxation modernization in China is doomed to be full of setbacks.