The term "temporary departure" as mentioned in the preceding paragraph refers to departure within 30 days at a time or 90 days in a tax year. Article 4 The income in China mentioned in the first and second paragraphs of Article 1 of the Tax Law refers to the income derived from China; Income from outside China refers to income from outside China. Article 5 The following income, regardless of whether the place of payment is within the territory of China, comes from the territory of China:
(1) Income from providing labor services in China due to employment, performance, etc. ;
(two) the income obtained by leasing the property to the lessee for use in China;
(three) the income from the transfer of buildings, land use rights and other property or other property in China;
(4) Income from licensing various franchises for use in China;
(5) Income from interest, dividends and bonuses obtained from companies, enterprises and other economic organizations or individuals within the territory of China. Article 6 Individuals who have no domicile in China but have lived in 1 year but less than 5 years may, with the approval of the competent tax authorities, pay personal income tax only on the part paid by companies, enterprises and other economic organizations or individuals in China; Individuals who have lived for more than five years shall pay individual income tax on all their income derived from outside China from the sixth year. Article 7 Individuals who have no domicile in China but have lived in China for not more than 90 consecutive days in a tax year shall be exempted from personal income tax if their income originating in China is paid by overseas employers and borne by their institutions and places in China. Article 8 The scope of personal income mentioned in Article 2 of the Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(two) the income from the production and operation of individual industrial and commercial households refers to:
1. Income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries;
2. Income obtained by individuals who have obtained licenses and engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments;
3 other individuals engaged in individual industrial and commercial production and operation income;
4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
(3) Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.
(4) Income from remuneration for labor services refers to income obtained by individuals from activities such as design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(5) Income from royalties refers to income obtained by individuals from publishing their works in books, newspapers and periodicals.
(6) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(7) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights.
(8) Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property.
(9) Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property.
(10) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.
If it is difficult to define taxable income items for income obtained by individuals, it shall be determined by the competent tax authorities. Article 9 Measures for levying individual income tax on the income from stock transfer shall be separately formulated by the Ministry of Finance and submitted to the State Council for approval and implementation. Article 10 Taxable income obtained by individuals includes cash, objects and securities. If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate; If the physical object without vouchers or the price indicated on vouchers is obviously low, the taxable income shall be verified by the competent tax authorities with reference to the local market price. If the income is securities, the taxable income shall be verified by the competent tax authorities according to the par value and market price.