The main source of income refers to the location of the withholding agent who pays the taxpayer the largest amount of labor remuneration, manuscript remuneration and royalties in a tax year.

For example, the taxpayer Mr. Zhang's domicile is Huaiyin District, Jinan, and his habitual residence is Heping District, Tianjin, and he has no employment unit. In 20021year, 654.38 million yuan and 50,000 yuan were obtained from a unit in Haidian District, Beijing and a unit in Pudong New Area, Shanghai, respectively. There was no other comprehensive income in the whole year, so the competent tax authority of its main source of income was Haidian District Taxation Bureau, Beijing.

Mr. Zhang Can chose Huaiyin District Taxation Bureau of Ji 'nan, Heping District Taxation Bureau of Tianjin or Haidian District Taxation Bureau of Beijing for annual settlement and payment.