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外籍人员个人所得税的征管现状天津经济技术开发区作为改革开放的窗口，其拥有的外资企业户数相对较多，区内的外籍人员个人所得税管理也从起步到日趋完善。外籍人员个人所得税收入占个人所得税总收入的82％之多，可见，外籍人员的个人所得税管理在整个税收征管体系中占有越来
Status quo of personal income tax collection and management of foreigners Tianjin Economic and Technological Development Zone, as a window of reform and opening up, has relatively large number of foreign-funded enterprises and the personal income tax management of foreigners in the region has also started to improve. Individual income tax of foreigners accounts for as much as 82% of the total income of personal income tax, showing that the personal income tax administration of foreigners occupies more and more in the whole tax collection and administration system