一、外籍人员个人所得税征管过程中存在的主要问题第一,外籍人员收入渠道多、支付方法隐蔽,足额征收难度大。一般来说,对于在华企业直接支付给外籍人员的工资收入,基本能实现代扣代缴。而如果 First, the main problems existing in the process of personal income tax collection and management of foreigners First, foreigners have many channels of income, hidden payment methods and difficulty of full collection. Generally speaking, withholding and payment can basically be done for the wage income directly paid to foreigners in enterprises in China. And if