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- Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税。
- The person has ceased, or will before the end of the year of assessment for which provisional tax was charged cease, to derive income chargeable to salaries tax. 纳税人已经停止,或者会在暂缴税课税年度终结前停止赚取应课薪俸税入息。
- This booklet includes information on whether a Mainland resident who derives income from employment in Hong Kong is subject to or exempt from Salaries Tax. 本册子资料,包括内地居民在香港工作所得的入息须缴薪俸税或是可免缴薪俸税。
- Foreign individuals who derive income from personal services provided (including design work, shows, performances, advisory positions, brokerage services, agency services, etc. 在中国境内提供独立劳务（如设计、表演、经纪等）而取得所得的外籍人员（劳务报酬所得）；
- Tax official: yes,if you can provide valid proof to it,and correctly divide the fees shared by office and general establishment respectively.otherwise your office is applicable for the method of deriving income from the expenditure that happened. 税务局：不计税，但要提供相应的合法证明，并能正确划分代表处和总公司所共享的佣金。否则，要按照以支出换算收入的办法征税。
- Taxpayers who derive income from sources outside the People's Republic of China, or who derive income in two or more places inside the People's Republic of China, may select one place in which to file tax returns and pay tax. 从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；
- Foreign individuals who derive income from author's remuneration, royalties, interest, dividends, bonuses, the lease of property, transfer of property, contingent income and income from other sources inside China. 从中国境内取得稿酬所得,特许权使用费所得,利息、股息、红利所得,财产租赁所得,财产转让所得,偶然所得和其他所得的外籍人员。
- His large income enabled him to live in comfort. 他那丰厚的收入使他可以过舒服的生活。
- Tax official: yes, if you can provide valid proof to it, and correctly divide the fees shared by office and general establishment respectively.otherwise your office is applicable for the method of deriving income from the expenditure that happened. 税务局：不计税，但要提供相应的合法证明，并能正确划分代表处和总公司所共享的佣金。否则，要按照以支出换算收入的办法征税。
- His income is mainly from royalty. 他的收入主要来自版税。
- Taxpayer: what do you mean by the method of derivation? 纳税人：什么是以支出换算收入？
- It's difficult raising a family on a small income. 依靠微薄的收入是很难养家的。
- She decided to rent out a room to get extra income. 她为获得额外收入决定租出一个房间。
- My wages are the principal source of my income. 薪金是我收入的主要来源。
- Never spend in excess of your income. 花钱切不可超过自己的收入。
- He assist me with my income tax return. 他帮助我填写所得税申报单。
- He neglected to return his income tax form. 他忽略了所得税表格的申报。
- My monthly income was just over 200 pounds. 我每月的收入是200多磅。
- His income is well below the average. 他的收入大大低于平均水平。
- She gives private lessons to supplement her income. 她给私人授课以贴补收入。
