According to such provision, is the taxpayer a tax resident of China?

根据该法律规定，非居民纳税人是否构成中国的税收居民？

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It arises when a taxpayer or taxpaying entity resident (for tax purposes) in one country generates income in another country.

当居留于某个国家的纳税人或纳税实体在另一个国家取得收入时，就会发生国际双重征税。

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Now, the tax law is primarily lay out for the physical commodities, through common organization, resident, and other means, relate the ratable duty and the action of taxpayer.

现行税法主要是针对有形产品制定的，通过常设机构、居住地等概念把纳税义务同纳税人的活动联系起来。

youdao

Now, the tax law is primarily lay out for the physical commodities, through common organization, resident, and other means, relate the ratable duty and the action of taxpayer.

现行税法主要是针对有形产品制定的，通过常设机构、居住地等概念把纳税义务同纳税人的活动联系起来。

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