一、统筹规划,完善跨境个人所得税征管体系税务机关应结合工作实际,出台《跨境个人所得税风险指引》、《常设机构和固定基地判定参考性指引》、《跨境个人税收管理与服务体系》、《跨境个人案例剖析指南》等指导性文件,明确跨境个人所得税征管的原则、思路、目标及主要任务,提高工作的专业化、科学化、规范化水平。二、各方联动,拓宽第三方信息采集渠道一是从国家税务总局层面,扩大第三方信息采集的规模,提高信息采集的时效性。跨境信息主要 I. Overall Planning and Perfection of Cross-Border Individual Income Tax Collection and Administration System The tax authorities shall, in accordance with the actual conditions of work, issue the Guidelines on Cross-Border Individual Income Tax Risks, Guidelines on the Determination of Permanent Establishment and Fixed Base, Guidelines on Cross-Border Individual Tax Collection and Management Guidelines for the Analysis of Cross-Border Personal Cases and other guiding documents. We must clarify the principles, ideas, objectives and major tasks of cross-border personal income tax collection and administration so as to raise the level of specialization, scientization and standardization of work. Second, the linkage between all parties to expand third-party information collection channels First, from the level of the State Administration of Taxation, to expand the scale of third-party information collection and improve the timeliness of information collection. Cross-border information mainly