First, the concept is different. State Revenue It refers to the specific distribution relationship between a country and its various types of taxpayers, which are levied in their jurisdiction by means of their political power and according to the predetermined standards of law. International Taxation It refers to the tax distribution relationship among two or more than two governments in relation to the Levy Relationship between multinational taxpayers exercising their respective taxation powers. Tax related to foreign countries refers to the tax laws, policies, regulations, and distribution relations related to or specially formulated by foreign countries in foreign economic activities.

　　 Two, the connotation is different. Generally speaking, the state tax has its independent tax categories and its taxable object, tax rate, tax payer, tax reduction and tax exemption, such as China's product tax, value-added tax, business tax and so on. However, there are no independent tax categories and taxpayers, tax objects and so on. International tax is only related to certain taxes, and it can only reflect the taxpayers and objects of Taxation in the jurisdiction of the relevant countries. As for foreign-related tax, they are not the same. In order to encourage or restrict foreign investment, some countries have formulated special tax policies and regulations, including specific tax categories, tax targets, tax rates and other tax elements. For example, China's "industrial and commercial consolidated tax" and "Sino foreign joint venture income tax" are encouraged investment and include the above basic elements. Some countries implement unified tax laws and regulations for domestic and foreign investment enterprises and taxpayers. In this case, the foreign tax system is equal to the national tax system. For example, the income tax law of the United Kingdom is the same tax paid at home and abroad.

　　 Three, the distribution relationship is different. State Taxation mainly deals with the distribution relationship between the state and the enterprises and citizens through national legislation. International taxation mainly coordinates the tax distribution relationship among countries through international tax treaties or treaties. Foreign tax revenue mainly deals with the tax distribution relationship between the state and transnational taxpayers through legislative means.