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现对《国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知（国税发［1994」148号）（以下简称通知）在执行中存在的若干具体问题明确如下：一、关于个人实际在中国境内、境外工作期间的界定问题通知中所说在中国境内企业、机构中任职（包括兼职，下同
We hereby expressly state the following specific specific issues regarding the implementation of the Circular of the State Administration of Taxation on the Obligation of Paying Income and Paying Taxes on Wages and Salaries for Individuals without Residence in China (Guoshuifa [1994] No. 148) (hereinafter referred to as “the Circular”): With regard to the definition of actual work in China and abroad during an individual’s work, as mentioned in the notice on the definition of personal work in China (including part-time work, the same below