随着改革、开放政策的不断深入,外籍人员纷纷来华设立机构,进行贸易、文化技术交流,这无疑为我国经济建设增添新的内容。但是,由于外籍人员居住分散,流动性大,地区之间往来频繁,因而给个人所得税征管工作带来很大困难。征管人员往往疲于奔波而收效甚微。经过对几年工作的摸索总结,我们体会到,个人所得税的征管工作关键在于掌握信息,要管好三条控制线。一、从入境渠道着手,抓好“邀请线” With the continuous deepening of reform and opening-up policies, foreign personnel have come to China to set up institutions and exchange trade and cultural technologies, which undoubtedly adds new content to China’s economic construction. However, due to the scattered residence of foreign nationals, the high liquidity and the frequent contacts between regions, it is very difficult for the administration of personal income tax collection and management. Levy collectors are often struggling with little success. After several years of exploration and conclusion of the work, we realize that the key to the collection and management of personal income tax lies in the control of information and control of the three lines of control. First, starting from the entry channels, do a good job, “Invitation Line”