According to Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Extended data:
Article 10 of the Individual Income Tax Law of People's Republic of China (PRC) is under any of the following circumstances, and taxpayers shall file tax returns according to law:
(a) to obtain comprehensive income needs to be settled;
(2) There is no withholding agent for obtaining taxable income;
(3) Having obtained taxable income and the withholding agent has not withheld the tax;
(4) Obtaining overseas income;
(5) Cancellation of China hukou due to immigration;
(6) Non-resident individuals obtain wages and salary income from two or more places in China;
(seven) other circumstances stipulated by the State Council.
Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Individual Income Tax Law