题目内容

(2010年考试真题)根据个人所得税法律的规定,在中国境内无住所但取得所得的下列外籍个人中,属于居民纳税人的是()。

A. M国甲,在华工作6个月
B. N国乙,2009年1月10日入境,2009年10月10 离境
C. X国丙,2008年10月1日入境,2009年12月31日离境,其间临时离境28天
D. Y国丁,2009年3月1日入境,2010年3月1日离境,其间临时离境:100天

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