1, the total wage income obtained by the employment unit;
2. Net income from self-employment;
3 interest, dividends, stock trading, bonuses, rent, patent income, property appreciation income, net transfer income, housing and other property income;
4. It is the transfer income such as retirement pension, support gift income and insurance compensation income.
Article 1 of the Individual Income Tax Law of People's Republic of China (PRC)
Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.
Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.
The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.