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根据《个人所得税实施条例》第五条规定，下列所得不论支付地点是否在中国境内，均为来源于中国境内所得，应在中国缴纳个人所得税：1.在中国境内任职、受雇而取得的工资、薪金所得；2.在中国境内提供各种劳务而取得的劳务报酬所得；3.在中国境内从事生产、经营活动而取得的生
According to Article 5 of the Implementation Rules of Individual Income Tax, the following incomes shall be paid in China regardless of whether the place of payment is within the territory of China or derived from the territory of China: (1) Salaries obtained from employment and employment in China , Income from salaries; 2. income from remuneration for services rendered in providing various kinds of labor services in China; 3. students obtained from engaging in production and business activities in China