作为世贸组织成员，随着对外商投资领域的逐步放宽，外籍人员将会大量涌入中国，这意味着税收上的居民个人跨国收入和非居民个人来源本国所得都会相应增加。跨国收入的增加及变化，必然要求相应加强个人所得税的税种结构中的地位，并发挥其调节国民收入的作用。而我国现行的个 As members of the WTO, with the gradual relaxation of the field of foreign investment, the influx of foreigners to China will mean a corresponding increase in the trans-national income of tax residents and that of their non-resident individuals. The increase and change of transnational income inevitably requires the corresponding strengthening of the status of the tax structure of personal income tax and giving play to its role in regulating the national income. The current one in our country