《中国税务》1989年第二期刊载苏彩鹏一篇题为《美国是如何计算外国人183天居住日期的》的文章(以下简称“苏文”),开头就说:“美国计算外国人183天居住日期的方法和概念,与我国涉外税收规定中计算外国人在中国是否居住满183天的方法和概念完全不同”。细读之后,发现“苏文”把居民的判定标准与对短期停留人员给予免税,这样两个不同的税收概念混同了。“苏文”所说的美国计算外国人是否居住满183天的方法,是美国按其国内法,判定该外国人是否在税收上应成为美国居民的一项标准,并不是执行对外签订的避免双重征税协定 An article entitled “How the United States calculates the date of residence of a foreigner for 183 days” (hereinafter referred to as “Su Wen”), published in the second issue of China Taxation in 1989, said at the beginning: “The U.S. calculates foreigners 183 days The method and concept of the date of residence are completely different from the methods and concepts for calculating whether foreigners live in China for a total of 183 days in the tax provisions of our country. After careful reading, it was found that ”Su Wen“ condemned residents to the standard of tax exemption for short-stay workers, thus mixing two different tax concepts. ”Su Wen" said that the United States’ method of calculating whether a foreigner resided for 183 days or not was a measure of whether the foreigner should be taxed as a resident of the United States according to its domestic law and not to avoid signing foreign agreements Double taxation agreement