Unless otherwise stipulated by the financial and tax authorities of the State Council, the following income, regardless of whether the place of payment is in China, is derived from China:
(1) Income from providing labor services in China.
(2) Income from leasing the property to the lessee for use in China.
(3) Income from licensing various franchises for use in China.
(4) Income from the transfer of real estate and other property in China or other property in China.
(5) Income from interest, dividends and bonuses obtained from enterprises, institutions, other organizations and individual residents in China.