What do the above circumstances include for filing for income tax return?

Annual income for purposes of the RMB120,000 threshold includes wages and salary income, self-employment income, remuneration for personal services, author’s remuneration, dividends, interest, royalties, rent from property, gains from the transfer of property, miscellaneous income and other income stipulated by the State Council and the Ministry of Commerce. Income exempt from individual income tax under the Individual Income Tax Law and Implementing Rules is not included (e.g. certain foreign-source income, basic pension, medical and unemployment insurance premiums and housing fund contributions).