The identification of these two tax statuses is mainly different from that of resident individuals, and the difference between the two is mainly in the accounting method of individual tax.

Regarding the definition of domicile, it is the "habitual residence" in the tax law concept. As early as 1994, the State Administration of Taxation had issued Guo Shui Fa [1994] No. 89 "Regulations on Several Issues Concerning the Collection of Individual Income Tax" (currently some of the provisions are invalidated). The first article of the article regulates the issue of "habitual residence", that is, "individuals who have a domicile in China, and individuals who habitually reside in China because of their household registration, family, and economic interests." The so-called habitual residence is a standard in the legal sense for determining whether the taxpayer is a resident or a non-resident and does not refer to the actual residence or the place of residence in a certain period of time. If an individual who lives outside of China for studying, working, visiting relatives, traveling, etc., must return to live in China after the cause is eliminated, China is the taxpayer's habitual residence."

That is to say, in each tax year of the 6 years, they have lived in China for a total of 183 days, and there is no single departure for more than 30 days in any year.