(1) Income from wages and salaries, i.e. the wages, salaries, bonuses, year-end bonuses, dividends from labor services, subsidiaries, allowances and other income from employment or office-holdings;

(2) Income from the operation of individual business, i.e. the income earned by an individual business from engagement in industry, handicrafts, architecture, transportation, commerce, catering and service trade, service industry, repair services, and other industry;
The income earned by an individual from engagement in running schools, medical treatment, consultation and other compensated services after securing a license from the government.
The other income earned by the production and operation of an individual business.
All kinds of taxable income related to the production and operation of the aforesaid individual business.
For the definition of income from the production and operation of an individual proprietorship and partnership, refer to appropriate regulations for income from the operation of an individual business.

(3) Income from the contracted management and leasehold management of enterprises and institutions, i.e. income from individual contracted management, leasehold management, subcontracting and subleasing, including income that takes on the character of wages and salaries earned by an individual for each month or each specific unit of time.

(4) Income from labor services, i.e. the income earned by an individual from the engagement in designing, house decoration, installation, graphic drawing, laboratory testing, quality testing, law services, accounting, consultation, lecturing, press industry, broadcasting, translation, contribution review, painting and calligraphy production, sculpture, sound recording, visual recording, performance, advertising, exhibition, technology service, introduction service, brokering, factoring and other labor services.

(5) The author's remuneration, i.e. the income earned by individual from the publishing or issuing of one's works as books or newspaper.

(6) Income from franchise royalties, i.e. the income an individual earned from offering patent, trademark right, copyright, non-patent technology and other franchises; the income from providing the right to use a copyright, excluding the author's remuneration.

(7) Income from interest, dividends, bonuses, i.e. the income from holding of credit and stock.

(8) The income from leasing property, i.e. the income earned by an individual from leasing a building, land-use rights, machinery and/or equipment, vehicles and vessels and other properties.

(9) Income from separation from property, i.e. income from the transfer of securities, stock rights, buildings, land-use rights, machinery and/or equipment, vehicles and vessels and other properties.

(10) Windfall income, i.e. income from prizes, lotteries and other accidental income.
The appropriate tax authority shall define the individual income tax.