1. Income from wages and salaries: Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

2. Income from remuneration for labor services: income from remuneration for labor services refers to personal engagement in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services and introduction services.

3. Income from remuneration for writing: Income from remuneration for writing refers to the income obtained by individuals because their works are published in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.

4. Royalty income: Royalty income refers to the income obtained by individuals providing franchise rights such as patents, copyrights, trademarks and non-patented technologies. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.

5. Income from property transfer: Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.