各省、自治区、直辖市和计划单列市国家税务局、地方税务局：关于在中国境内无住所个人一次取得数月奖金中属于来华工作以前月份或离职离华后月份的奖金，不判定为采源于中国境内所得，因而不负有中国纳税义务的问题，总局曾以《国家税务总局关于三井物产（株）大连事务所外籍 State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: bonuses for months in which a non-resident individual has obtained several months’ Income from China, and therefore do not bear the tax liability of China, the General Administration has "State Administration of Taxation Mitsui & Co. (Dalian Branch) foreign