in china have shelter or no shelter to live in the territory of a full year of individuals from inside and outside china to obtain income tax liability should be calculated separately
在中国境内有避难地或者没有避难地居住满一年的中国境内外个人取得的所得税应分别计算
以上为机器翻译结果，长、整句建议使用 人工翻译 。