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随着我国对外开放的不断深入发展,来华工作的外籍人员不断增加,尽管大部分外籍人员在我国居住无定所,但因他们均从我国境内取得各项收入,给我国政府带来一定的税源。但由于我国对外籍人员的所得征税重视不够,缺乏科学有效的管理,加上税法尚不完善以及部分外籍人员在我国纳税意识淡
With the continuous deepening of China’s opening up to the outside world, the number of expatriates working in China has been on the increase. Although most foreigners live in our country without a fixed office, they all obtain various kinds of incomes from the territory of our country and bring a certain amount of Tax sources. However, due to insufficient attention of taxation of foreigners ’income in our country, lack of scientifically and effectively management, coupled with the imperfect tax law and some foreign nationals’ low tax awareness in our country