本文在充分调研的基础上,分析了四川省当前外籍个人所得税管理中存在的若干问题,并提出改进和完善的建议。基本情况据不完全统计,截至2003年7月底,在四川省各类企业、事业单位、学校及科研机构中任职受雇且纳入税务管理的外籍个人共733人,其中高级管理人员371人,占51%;一般工作 On the basis of full investigation, this paper analyzes some problems existing in the current foreign personal income tax management in Sichuan Province and puts forward suggestions for improvement and perfection. According to incomplete statistics, as of the end of July 2003, there were 733 foreign individuals employed and tax-controlled in all kinds of enterprises, public institutions, schools and research institutions in Sichuan Province, of which 371 were senior management personnel, accounting for 51%; general job