内容摘要：
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。
关键词：非居民 ?税收征管 ?情报交换
abstract：with the fast development of economic globalization and enhancement of attracting investments from overseas, it is difficult to determine the tax liability of non-residents and distinguish between income at home and abroad. to deal with these issues, the article proposes that tax policies concerning non-residents should be strictly abided by and specialized administration under dependency principles should be adopted and etc.