1, 20 19 1, and the newly revised individual income tax law is fully implemented. This personal income tax reform, in addition to raising the "threshold" and adding six special additional deductions, has also established a comprehensive and classified personal income tax system for the first time in the history of China.

2. Generally speaking, the comprehensive tax system is to "combine annual income and calculate taxes on an annual basis". Compared with the classified tax system that has been implemented in China, the calculation method of personal income tax has changed. That is to say, the income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties obtained by taxpayers are combined into "comprehensive income", and the personal income tax payable is calculated on a "year" basis.

3. Scenario 1: Simple statement

Applicability: Individual residents whose comprehensive income does not exceed 60,000 yuan in the tax year and who have paid taxes in advance can apply for tax refund through simple declaration.

4. Scenario 2: Standard Statement

Application: When the comprehensive income of individual residents in 20021year exceeds 60,000 yuan, they can make annual settlement through standard declaration during the settlement period.