一、关于判定纳税义务时如何计算在中国境内居住天数问题对在中国境内无住所的个人,需要计算确定其在中国境内居住天数,以便依照税法和协定或安排的规定判定其在华负有何种纳税义务时,均应以该个人实际在华逗留天数计算。上述个人入境离境、往返或多次往返境内外的当日,均按一 I. How to Calculate the Number of Days to Live in China for Determining Tax Contributions For individuals who have no place of residence in China, they need to calculate and determine the number of days they live in China in order to determine what their living in China is according to the tax law and the agreement or arrangement Tax liability should be calculated based on the actual number of days the individual is staying in China. The above individuals to leave, round-trip or multiple trips to and from the same day, according to one