The Chinese Individual Tax states foreigners must declarer

The Chinese Individual Tax states foreigners must declarer and pay Chinese taxes on their worldly income after 5 years of residence in PRC.
My question: how is 'residence' defined. Is it from the tax year when one had one's first Z visa? Or does residence start when one gets an F visa? In 2003 I only had F visas. But in 2004 I started getting the Z visa. Thanks for any input.
Posted by Max at 2008-04-19 13:32:27
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Personal Income Tax in China