2. Academic education stage: covering all stages from primary school to university, including compulsory education (primary and junior high school education), high school education (ordinary high school, secondary vocational education and technical education) and higher education (junior college, undergraduate course, master's degree and doctoral students). Personalincometax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.