现行个人所得税制度设计之初,为吸引国际人才,给予了涉外人员较多的政策优惠。随着我国对外开放程度逐步加深,国际间各类人才交流和合作日益密切,跨国提供劳务的情况不断增多,如果税收优惠政策不规范统一,势必造成涉外人员超国民待遇和税负严重不公。因此在新税制设计中, The current personal income tax system design at the beginning, in order to attract international talent, given more foreign policy preferences. With the gradual deepening of China’s opening up to the outside world, exchanges and cooperation among all kinds of personnel in various fields in the world are getting closer and closer. Cross-border labor supply has been on the rise. If the preferential tax policies are not standardized and uniformed, it will inevitably result in excessive national treatment of foreign personnel and serious and unfair taxation. Therefore, in the new tax system design,