(b) Mr Smith, who is a UK national, is employed by a UK construction company to work in Shanghai on a project that will last for a period of 18 consecutive months.Required:(i) State, giving reasons, whether Mr Smith will be a resident taxpayer or a non-resident taxpayer in the PRC and the scope of his individual income tax (IIT) assessment; (2 marks)(ii) List any THREE fringe benefits that can be provided to Mr Smith that will not be subject to individual income tax (IIT) in China; (3 marks)(iii) Briefly explain the requirements for the reporting and payment of the individual income tax (IIT) due for Mr Smith if he is paid RMB 30,000 per month. (5 marks)

下列关于罐头杀菌的表述正确的是（）。

A.罐头的杀菌应达到绝对无菌的要求

B.罐头的杀菌应达到致病菌大部分杀死的要求

C.罐头的杀菌应达到腐败菌全部杀死的要求

D.罐头的杀菌应达到商业无菌的要求