内容摘要：

就个人所得税而言，判定一个自然人是否是一国的居民纳税人，直接决定着该自然人在该国纳税义务的多少。本文从我国个人所得税法对居民身份判定的有关规定入手，分析了我国个人所得税居民身份判定制度存在的问题，并提出了完善的建议。

关键词：个人所得税　居民　税收管辖权

abstract：as far as individual income tax is concerned, whether a natural person is a 'resident' or not directly determines his domestic tax liability. starting from related regulations of verification of 'resident' identity for individual income tax, this article analyses the existing issues and proposes some suggestions.

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