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Which one of the following person is the China tax resident?
A.
The individual who has domicile in China
B.
The individual who has no domicile in China and does not reside in China
C.
The individual who has no domicile in China and reside in China over 90 days less than 365 days in a calendar year
D.
T he individual who has no domicile in China and reside in China less than 90 days