Tax and unlawful employment
Updated : 2015-06-10
Circumstances where the income shall be derived from sources inside the People's Republic of China
In accordance with Individual Income Tax Law of the People’s Republic of China, the following income, whether the place of payment is inside the People's Republic of China or not, shall be income derived from sources inside the People's Republic of China:
(1) income from personal services provided inside the People's Republic of China because of the tenure of an office, employment, the performance of a contract, etc.;
(2) income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside the People's Republic of China.
