1·临时来华人员居住时间较难掌握。这部分外籍人员在我国境内不同地区提供劳务,如从事机器设备安装或独立个人劳务的人员,其逗留时间难以掌握,流动性比较大。有的名义上一个纳税年度在华工作时间不满365天,但实际上离职后并未回国,而是再转做其他工作,累计已超过365天。此时, 1. Temporary residence in China is harder to handle. This part of expatriates provide labor services in different regions of our country. For example, those engaged in the installation of machinery and equipment or independent personal services have difficulty in grasping their stay and are more liquid. In some cases, the nominal working hours in China during the tax year were less than 365 days, but in fact, they did not return home after leaving their jobs but switched to other jobs for a total of over 365 days. at this time,