税收居民身份是国际税收的基石，关系到一个国家行使税收管辖权的范围及其财政利益大小。税收管辖权又是国家主权的重要组成部分。国际上按属人和属地原则，确定了居民、公民税收管辖权和地域税收管辖权。中国和英国、韩国等５０余国兼用居民和地域税收管辖权。我国在１９９１ Tax resident status is the cornerstone of international tax revenue, the scope of a country’s exercise of tax jurisdiction and the size of its financial interests. Tax jurisdiction is an important part of national sovereignty. Internationally, according to the principles of people and territories, the jurisdiction of taxation of residents and citizens and the jurisdiction of regional taxation have been established. China and the United Kingdom, South Korea and other countries more than 50 residents and regional tax jurisdiction. My country in 1991