随着经济全球化和我国对外开放进程的加快以及《企业所得税法》的实施,非居民税收工作日益受到征纳双方、中介机构和国外同行的关注.非居民税收工作迎来了良好的发展机遇.然而,其面临的挑战也更大,需要我国税务机关及其相关工作人员进一步提高认识、健全法制、完善机制、改进方法、强化管理,全面提高非居民税收工作的质量和效率.“,”With the development of economic globalization and the acceleration of China's opening up process as well as the implementation of the Enterprise Income Tax Law,non-resident tax administration is increasingly concerned by taxpayers,intermediaries,tax authorities and their foreign counterparts.There are both challenges and opportunities for the development of non-resident tax administration,which requires tax bureaus and their staff to deepen the understanding towards it,improve the legal system,perfect the mechanism,mend the work patterns and enforce the management so as to raise the quality and efficiency of non-resident tax administration.