该文从非居民税收政策的缺失、知识经济对非居民税收管理的挑战和非居民涉税信息难以掌握等方面,比较全面地介绍了我国非居民税收管理的难点,并从法律制度、管理机构以及人员培训等环节,提出了完善我国非居民税收政策的有关建议.“,”From the perspectives of deficiency in the tax policies of non-resident enterprise,challenge of knowledge economy to the non-resident administration and tax-related data about non-resident enterprise,this paper comprehensively introduces the difficulties of the non-residents tax administration, and then tables some proposals to improve the non-residents tax administration from legal system,administrative organization and personnel training.