Pay taxes, that is, pursue taxes and combine annual income, and calculate taxes on an annual basis, and then refund more and make up less. After the reform of individual tax, the calculation method of individual tax has changed, that is, the four incomes of wages and salaries, labor remuneration, manuscript remuneration and royalties are combined into comprehensive income, and the individual tax payable is calculated on an annual basis. It refers to the act that the tax authorities find that taxpayers have missed or underpaid their taxes and make them pay back their taxes according to the provisions of the tax law.