Domestic institutions and individuals who make a single payment of the following foreign exchange funds with an equivalent value of more than 50,000 US dollars (excluding) abroad shall file for the record, except those that do not need to be filed:

(1) Income obtained by overseas institutions or individuals from domestic service trade, including transportation, tourism, communication, construction and installation, labor contracting, insurance services, financial services, computer and information services, use and licensing of exclusive rights, sports, cultural and entertainment services, other commercial services and government services.

(2) Remuneration of overseas individuals working in China, dividends, bonuses, profits, interest on direct debts, guarantee fees, non-capital transfer donations, remuneration, taxes, accidental income and regular transfer income obtained by overseas institutions or individuals from China.

(3) Financial leasing rent, income from real estate transfer, income from equity transfer and other lawful income of foreign investors obtained by overseas institutions or individuals from China.

Foreign investors who reinvest more than US$ 50,000 in China with their legitimate income from domestic direct investment should also file tax returns according to regulations.

Options b and c do not require tax returns.