有關稅務問題

煩請以下英文譯為中文, 我不要死硬地照紙搬字翻譯, 講明白其意思就得, 謝謝

1. Visit is a short or temporary stay. If a person comes to HK to set up some sort of permanent establishment, e.g. an office, even though his period of stay is 60 days or less, he could not be said to visit HK.

set up some sort of permanent establishmen 點解?

2. If taxpayer's presence in HK does not contitute 'visit', the 60 days exemption is not applicable even less than 60 days in HK.