工资薪金以外的所得如何确定是否属来源于中国境内的所得？
How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?
实践中存在工资、薪金所得的扣除额的规定不合理、允许扣除费用的范围太小等问题。
Practice has witnessed that the prescript on deductions from income from wages and salaries is not reasonable in that the scope of expense deductible is too narrow.
在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself.
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