What is the source of personal income tax?

the sources of personal income tax are determined in the following seven aspects: 1. Income from wages and salaries is derived from the location of the company, enterprise, institution, organ, organization, army, school and other units where the taxpayer works or is employed.

2. Income from production and business operation shall be derived from the place where the production and business operation activities are realized.

3. The source of income from labor remuneration is the place where the taxpayer actually provides labor services.

4. The source of income from the transfer of real estate is the place where the real estate is located; Income from the transfer of movable property shall be derived from the place where the transfer is realized.

5. The source of income from property leasing is the place where the leased property is used.

6. Income from interest, dividends and bonuses shall be derived from the location of the enterprise, institution or organization that pays the interest, dividends and bonuses.

7. the source of income from royalties is the place where the franchise is used.