Combined with the developed countries of the advanced management experience proposes strengthening non-resident enterprise income tax withholding management specific advice source, in order to the tax authorities after a non-resident enterprise income tax withholding management provide source of useful advice. 结合发达国家的先进管理经验提出了加强非居民企业所得税源泉扣缴管理的具体建议,以期为税务部门以后的非居民企业所得税源泉扣缴管理提供有用的建议。