根据个人所得税的有关规定，居民个人与非居民个人的划分标准有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24839' and id < 2122575 and id<>'2122575' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24839' and id > 2122575 and id<>'2122575' order by id asc limit 5