第五条下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得。
Article 5 the following incomes, whether the place of payment is inside China or not, shall be incomes derived from sources inside China.
他们把无人驾驶汽车开到一个约会地点，然后让空车围着大楼周围转，以避免支付停车费。
They take their driverless car to an appointment and set the empty vehicle to circle the building to avoid paying for parking.
你必须安排并支付往返实习地点的旅行费用。
You must arrange and finance your travel to and from the location where you will do your internship.
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