Before the correction, the personal income tax in the previous year was generally six months. Personal income tax refers to the monthly deduction of individuals in this year, which is the amount that can be deducted every month in this year. The tax basis of individual income tax is the taxable income obtained by taxpayers, and the taxable income is the balance of income obtained by individuals after deducting the deduction items stipulated in the tax law.

Significance of paying taxes according to law

Taxation is the economic foundation and an important macro-control means to ensure the operation of the state machine. Socialist taxation is taken from and used by the people, which is closely related to people's lives. The effectiveness of taxation work is directly related to the realization process of a well-off society.

Paying taxes in good faith according to law is one of the important contents of civic moral construction. Paying taxes in good faith according to law regulates and restricts the tax-related behaviors of tax authorities and taxpayers from two aspects, which is the concentrated embodiment of governing the country by law and by virtue in tax work, and the vivid embodiment of patriotism, law-abiding, courtesy and honesty in economic life.

Taxation is one of the important economic levers for the state to implement macro-control. Moderate macro tax level, scientific and reasonable tax structure and tax system, and standardized tax policies can effectively adjust national income redistribution, promote the flow of production factors, guide the optimal allocation of resources, promote economic growth and industrial upgrading, and promote full employment and social stability.