从2008年起,国家税务总局陆续出台了一系列针对非居民的税收管理文件,从这些文件中可以看出,税务机关对非居民税收监管的日益重视。本刊邀请安永会计师事务所的专业人士,归纳了近期发布的非居民税收管理文件,并对一些值得纳税人关注的问题进行解析。 Since 2008, the State Administration of Taxation has successively issued a series of tax administration documents on non-residents. From these documents, it can be seen that tax authorities have paid increasing attention to the regulation of taxation on non-residents. The magazine invited professionals from Ernst & Young to summarize recently released non-resident tax administration documents and analyze some issues worthy of attention from taxpayers.