随着经济全球化的发展,我国招商引资力度逐年加大,频繁的跨国经济活动创造了大量非居民税源。在对非居民税收进行管理时,非居民纳税义务判定难度大、境内外收入划分缺乏合理标准等问题亟待解决。本文针对非居民税收管理中存在的问题,提出了应严格执行非居民税收法律政策、对非居民实施属地原则下的专业化管理等建议。 With the development of economic globalization, the intensity of China’s investment attraction has been increasing year by year, and frequent transnational economic activities have created a large number of non-resident tax sources. In the management of non-resident tax revenue, the non-resident tax liability determination is difficult, the lack of a reasonable standard for domestic and overseas income division and other issues to be solved urgently. In view of the problems existing in the non-resident tax administration, this paper puts forward the suggestions that the non-resident tax laws and policies should be strictly implemented and the non-residents should be professionally managed under the principle of territoriality.