The temporary departure referred to in the preceding paragraph means a departure of not more than 30 days at a time or an aggregate of not more than 90 days on several occasions in a tax year. Article 4 Income derived from the territory of China referred to in Article 1, paragraph 1 and paragraph 2 of the Tax Law means income derived from the territory of China; income derived from the territory of China referred to is income derived from outside the territory of China. Article 5 The following income, regardless of whether the place of payment is in China or not, is income derived from within China:
(1) Income derived from the provision of labor services within China for the purpose of holding office, being employed, or performing a contract;
(2) Income derived from leasing property to a lessee for use in China;
(3) Transfer of property in China such as buildings, land use rights, or transfer of other property within China (c) Income derived from the transfer of buildings, land use rights and other property within the territory of China or the transfer of other property within the territory of China;
(d) Income derived from the licensing of various concessions for use within the territory of China;
(e) Income derived from interest, dividends and bonuses from corporations, enterprises as well as other economic organizations or individuals within the territory of China. Article 6 Individuals who have no residence in China but have resided there for more than one year and less than five years may, with the approval of the competent tax authorities, pay individual income tax only on the portion of their income derived from sources outside China paid by corporations, enterprises, other economic organizations or individuals in China; individuals who have resided there for more than five years shall, from the sixth year onwards, pay individual income tax on all of their income derived from sources outside China. Article 7 Individuals who do not have a residence in China but have resided in China for not more than 90 consecutive or cumulative days in a taxable year shall be exempted from individual income tax on the portion of their income derived from sources within the territory of China that is paid by their employers outside China and is not borne by the employers' organizations or establishments within the territory of China. Article 8: Scope of Individual Income referred to in Article 2 of the Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies and other income derived from an individual's employment or occupation.
(2) Income from production and operation of individual industrial and commercial households refers to:
1. Income from production and operation of individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce, food and beverage, service, repair and other trades;
2. Income from licenses granted by the governmental departments to engage in the activities of running schools, medical treatment, consulting and other paid services;
3. Income from the activities of running schools, medical treatment, consulting and other paid services. Income derived from school, medical, consulting and other paid service activities;
3. Income derived by other individuals from production and operation of individual businesses;
4. Taxable income derived by the above individual businesses and individuals in connection with their production and operation of various taxable income.
(3) Income from contracting and leasing to enterprises and institutions refers to the income derived from contracting, leasing and subcontracting or subletting by individuals, including the income derived from wages and salaries by individuals on a monthly or monthly basis.
(4) Income from remuneration for labor services refers to the income derived by individuals from design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, reviewing of manuscripts, painting, calligraphy, sculpture, film, television, sound recording, video recording, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other labor services.
(5) Income from manuscripts refers to the income obtained by an individual for his work published in the form of books, newspapers or magazines.
(6) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is excluded from the income from manuscripts.
(7) Interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by an individual who owns debt or equity.
(viii) Income from property leasing refers to the income obtained by an individual from leasing buildings, land use rights, machinery and equipment, vehicles and vessels, and other property.
(ix) Income from the transfer of property refers to the income derived from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and vessels, and other property.
(j) incidental income, refers to the individual to win a prize, winning the lottery, winning the lottery and other incidental income.
If it is difficult to define the items of taxable income obtained by an individual, it shall be determined by the competent tax authorities. Article 9 The methods for levying individual income tax on income from stock transfers shall be separately formulated by the Ministry of Finance and reported to the State Council for approval and implementation. Article 10 The taxable income obtained by an individual includes cash, in-kind and marketable securities. Income in kind shall be calculated in accordance with the price stated on the vouchers obtained; if the price stated on the vouchers or the vouchers without vouchers is obviously low, the taxable income shall be approved by the competent tax authorities with reference to the local market price. The proceeds of securities, by the competent tax authorities in accordance with the face price and the market price of the approved taxable income.