内容摘要：

无住所个人在月收入相同的情况下，由于在华居留时间不同负有不同的纳税义务，其税收负担随在华居留的时间越长，月税收负担越重。本文根据相关文件，通过详细解析计算公式，并用实例分析了这一规律。

关键词：个人所得税　无住所个人　税收负担

abstract:for non-domicile individuals, their tax burden may vary along with their residence time in china, given the same monthly salaries. that is, the longer they stay the more tax they should pay. based on related tax documents, this paper analyzes this rule and the computing formula with some examples.

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