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本文归纳了目前外籍人员个人所得税征管中存在的主要问题，分析了外籍人员个人所得税征管难的主要原因，并提出了今后加强外籍个人所得税征管的具体建议。“,”This paper summarizes the major existing problems in the individual income tax collection and administration of foreigners, and analyzes major causes for the difficulties in this process, and puts forward specific suggestions for strengthening the individual income tax collection and ad- ministration of foreigners in future.