The following individuals stayed in China in tax year 2016, details were as follows:(1) Mr. Zhang had domicile in China, went to France to study for half year in 2016(2) Mary is a foreign expert, worked in China for 3 years from 2014 to 2016(3) Anne as a foreigner lived in China for 5 years. She had a home visit for 2 months in 2016(4) Robert as a foreigner came to China on 20 January 2016, back home one year laterWhich of the above statement(s) is not a China tax resident in 2016?
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A John was a China tax resident in 2015, but not a China tax resident in 2016. B John was not a China tax resident in 2015, but a China tax resident in 2016. C John was not a China tax resident in both 2015 and 2016. D John was a China tax resident in both 2015 and 2016.
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