1996年，涉外税收征管范围调整之后，外籍个人所得税划归地方税务局征收管理。几年来，外籍个人所得税收入以10%的平均速度递增，但实际上，由于税法规定还不完善，征管手段相对落后，以及我国的信用制度尚不发达等原因，现存的大量现金交易无法监控，大量的个人所得税尤其是外 In 1996, after the scope of foreign-related tax collection was adjusted, the foreign individual income tax was collected and collected by the local taxation office. In recent years, foreign personal income tax income increased at an average rate of 10%, but in fact, due to imperfect tax laws, relatively backward collection and management tools, and our country’s credit system is still underdeveloped and other reasons, the existing large number of cash transactions can not be monitored, A lot of personal income tax, especially outside