According to the individual income tax law, the following taxpayers are resident taxpayers

Option A, although the period from July 2006 1 day to September 2002 1 day is one year, it is not enough to start from 5438+0 in 2006, nor is it enough to start from 2002. The year stipulated in China's individual income tax law starts from a tax year. That is, the period from 65438+1 October1to 65438+February 3 1 in a certain year is regarded as a complete tax year, that is, the year pieced together by the second half of the first year and the first half of the second year is not the tax year stipulated by the individual income tax law, but should be regarded as two tax years, that is, each tax year is half a year.

Option b, have a residence for more than one year. It is a resident taxpayer, as long as the time and place of residence coincide.

Option C, China employees who have studied abroad for half a year are Chinese residents. The resident standards stipulated in China's individual income tax law are residence and residence time. Option A means that he has a residence in China and meets the first criterion, so he is a China resident taxpayer.

Option D, no residence, no time conditions, non-resident taxpayer. However, both residents and non-residents have the obligation to pay taxes as long as they earn income in China, but they don't have to be residents to pay taxes. So in option D, the rental income should be taxed, but he is still non-resident taxpayer.

So to sum up, the correct answer is BC.