近年来,我国同世界各国的经济联系日益紧密,大量涉外企业纷纷在我国投资设厂,与此相伴的是大批外籍人员走进中国。对外籍人员个人所得税征管工作逐步成为国际税收工作的重要内容。长期以来一直沿用国内税收征管的模式,使涉外税收工作存在许多问题和矛盾,也极易诱发偷逃税问题的发生。国与国之间税收情报交换工作的开展,对加强税收征管起到了积极的促进作用。如何充分利用税收情报这一重要途径开展核查工作,我们还存有许多尚待解决的问题。一、情报核查工作中存在的主 In recent years, the economic ties between our country and other countries in the world have become increasingly close. A large number of foreign-related enterprises have invested and set up factories in our country, accompanied by a large number of foreigners entering China. The collection and management of personal income tax for foreigners has gradually become an important part of international tax work. For a long time, the mode of domestic tax collection and administration has been followed. There are many problems and contradictions in the taxation of foreign-related tax and the tax evasion problems can easily be induced. The exchange of tax information between countries, the promotion of tax collection and management has played a positive role in promoting. How to make full use of tax revenue is an important way to carry out the verification work, and we still have many problems that remain to be solved. First, intelligence verification work exists in the Lord