What are the circumstances where individual income tax shall be paid on the income gained within China? | investinchina.chinadaily.com.cn
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What are the circumstances where individual income tax shall be paid on the income gained within China?

english.legalinfo.gov.cn Updated: 2018-07-30

In accordance with Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid by foreigners employed in China on the following categories of income:

(1) income from wages and salaries;

(2) income from remuneration for personal services;

(3) income from author’s remuneration;

(4) income from royalties;

(5) income from lease of property;

(6) income from transfer of property;

(7) contingent income;

(8) other income specified as taxable by the Ministry of Finance of the People's Republic of China.