摘 要中国作为世界第二大经济体, 其经济也在飞速发展。伴随着全球经济一体化的进程的不断加快，中国和国际间的经济交往也日益密切。各种合资企业和外资企业不断入驻中国，因此在华务工的外籍人数不断递增，同时走出去的在外华人也呈同样趋势。在这个走进走出的过程中，就出现了关于个人所得税国际税收协调的问题。为了维护我国的税收权益, 避免中国经济的流失, 通过研究每个国家的税法不同，基于对中国的税法，特别是个人所得税对外籍人士的征收与管理的很大漏洞。了解清楚国际税收的目前状态, 存在的相关协议。发现税收协调其中的问题，并根据现有的问题提出建议。目前不仅要相关部门完善税法，还要与相应国家签订税收协议，协调好国际税收的问题，来避免中国的经济流失。关键词：个人所得税；国际税收；征收与管理；税收协调ABSTRACTWith the accelerating process of global economic integration, China's economy is developing rapidly, and international economic exchanges are increasingly close. Various joint ventures and foreign-funded enterprises have been settled in China, so the number of foreign workers in China is increasing, and at the same time, the overseas Chinese are on the same trend. In this process, the problem of international taxation of personal income tax arises. In order to safeguard China's tax rights and interests and avoid the loss of China's economy, the tax laws of each country are different, and there are great loopholes in the collection and management of foreign nationals based on China's tax laws, especially personal income tax. Understand the current state of international taxation and existing related agreements. Find out the problems in tax coordination and make suggestions according to existing problems. At present, relevant departments should not only improve tax laws, but also sign tax agreements with corresponding countries to coordinate international tax issues, so as to avoid China's economic loss.Key wards:Personal in...
