Circumstances where individual income tax shall be paid on the income gained within China

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.