各省、自治区、直辖市和计划单列市国家税务局：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 State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Notice to the State Administration of Taxation on the Obligation to Pay Income and Proceeds from Wages and Payments Made by Individuals without Residence in China (Guo Shui Fa (1994) No. 148) (hereinafter referred to as the Circular Some specific problems in the implementation of the clear as follows: First, on the individual actually in China, overseas work in the definition of the issue of notice