《涉外税务》编辑部： 我公司是中外合资经营企业，有中方职员也有外籍职员。其个人所得有从中国境内取得的，也有从中国境外取得的。依照个人所得税法实施条例第六条的规定，居住一年以上五年以下的个人，其来源于中国境外的所得，经主管税务机关的批准，可以只就由中国境内公 “Foreign Taxation” Editorial Department: Our company is a Sino-foreign joint ventures, Chinese staff also have foreign staff. Their personal income obtained from within China, but also obtained outside China. Pursuant to the provisions of Article 6 of the Implementation Regulation of the Individual Income Tax Law, individuals residing for more than one year and less than five years derive their income from sources outside of China. With the approval of the competent tax authorities,