1. Income from labor remuneration: refers to income from wages, salaries and other forms of remuneration obtained by non-resident individuals working in China.
2. Income from intellectual property royalties: refers to the income obtained by non-resident individuals from the territory of China from the right to use intellectual property such as patents, trademarks, copyrights and proprietary technologies.
3. Income from property leasing: refers to income obtained by non-resident individuals from China and from leasing real estate, movable property and other properties.
4. Income from property transfer: refers to the income obtained by non-resident individuals from the territory of China from the transfer of real estate, chattel and other property.