a) Income derived from services rendered within China pursuant to the holding of an office, employment, or the performance of a contract;
b) Income derived from leasing properties in China;
c) Income derived from the transfer of real properties, such as land use rights, buildings in China, or assignment of other properties within China;
d) Income derived from granting licensing rights for use within China; and
e) Income derived from interest, dividends or bonus paid by companies, enterprises, other economic organizations or individuals within China.
