中国个人所得税法按照国际通常做法，将纳税人依据（ ）标准，判定为居民或非居民。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='25270' and id < 2138705 and id<>'2138705' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='25270' and id > 2138705 and id<>'2138705' order by id asc limit 5