根据我国现行《个人所得税法》的规定,个人所得税的纳税义务人包括居民纳税义务人和非居民纳税义务人两种,分别承担不同的纳税义务,即居民纳税义务人承担无限纳税义务,非居民纳税义务人承担有限纳税义务。显然,非居民纳税义务人的税负轻于居民纳税义务人。因此,《个人所得税法 According to the current “Personal Income Tax Law” in our country, the obligor of personal income tax includes two kinds of resident taxpayers and non-resident taxpayers, each undertaking different tax obligations, ie resident taxpayers bear unlimited tax liability and non-residents Taxpayers assume a limited tax liability. Obviously, the tax burden of non-resident taxpayers is lighter than that of resident taxpayers. Therefore, "personal income tax law