当前我国外籍个人居民身份判定制度体系过于复杂,针对外籍个人的税收优惠过多,外籍个人税收筹划空间过大,应简化税制、统一税法,缩减针对外籍个人的税收优惠规模。 At present, the system of judging the status of foreign individual resident in China is too complicated. Tax concessions for foreigners are excessive and foreign individual tax planning space is too large. The tax system should be simplified, the tax law should be unified, and the preferential tax scale for foreigners should be reduced.