First distinguish tax domicile from nationality. A person without a Chinese tax domicile may become resident after 183 days in a tax year. The six-year foreign-income rule additionally depends on the preceding six years, any single absence exceeding 30 days, income source, overseas payment and filing requirements; the count starts no earlier than 2019. Treaties may affect the result. Check travel records with 12366 or a tax professional.

先区分税法上的有住所与无住所个人，不能仅凭国籍判断。无住所个人每年在华累计满183天可能成为居民个人；境外所得能否适用六年规则，还须核对此前六年的在华天数、单次离境超过30天、所得来源、境外支付及申报等条件，起算年度自2019年开始。税收协定可能影响结果，建议携出入境记录向12366或税务专业人士核对。