References:
Individual Income Tax Law of the People's Republic of China
Article 1 Individuals who have domicile or no domicile in China and have resided in China for one year or more shall pay individual income tax on income obtained from inside and outside China. Individuals who have neither domicile nor domicile in China, or individuals who have lived in China for less than one year, shall pay individual income tax on their income obtained from China in accordance with the provisions of this Law.
Article 2 Individual income tax shall be paid on the income of the following individuals:
1. Income from wages and salaries;
Two. Income from the production and operation of individual industrial and commercial households;
Three. Income from contracted operation and lease operation of enterprises and institutions;
4. Income from remuneration for labor services;
5. remuneration income;
6. Royalty income;
7. Income from interest, dividends and bonuses;
Eight, property rental income;
9. Income from property transfer;
X. contingent income;
Eleven, other income determined by the financial department of the State Council.