在实行居民管辖权的国家，如果满足住所标准、居所标准或停留时间标准这三个判定自然人居民身份标准的的自然人，就要向居住国政府负无限纳税义务，其在全世界范围内取得的所得都要向居住国政府纳税，这样的居民称为税收居民或财政居民。
根据该法律规定，非居民纳税人是否构成中国的税收居民？
According to such provision, is the taxpayer a tax resident of China?
取得股息的该对方税收居民根据税收协定规定应限于公司；
According to the tax agreement, the fiscal resident of the other contracting party shall be limited to a company;
我谨声明，我为需享受税收协定缔约对方税收居民，我成为缔约对方税收居民并非为了获得税收协定利益而安排。
I hereby declare that I am a tax resident of the other contracting party to the tax treaty and the purpose of becoming such a tax resident is not to obtain the tax treaty benefits.
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