由于外籍人员流动性较大,涉及的税收政策较为复杂,给税务机关税源监控带来一定困难。在对外籍人员个人所得税的稽查过程中,笔者发现少缴个人所得税的现象较为普遍,而手法又有其自身的特点。一、外籍人员个人所得税发现的问题及稽查方法(一)外籍人员少报、不报境外收入、 Due to the large mobility of foreigners, the taxation policies involved are rather complicated, which brings some difficulties to the tax authority’s tax source monitoring. In the process of inspecting the personal income tax of foreigners, I find that the phenomenon of paying less personal income tax is more common, and the method has its own characteristics. I. Problems Found in Individual Income Taxes Exposed to Foreigners and Examination Methods (1) Excessive reporting by foreign nationals, reporting of non-overseas income,