1. Taxpayers of personal income tax are divided into resident taxpayers and non-resident taxpayer. Resident taxpayers, including natural persons and legal persons, are required to pay individual income tax on their income originating in and outside China; Non-resident taxpayer refers to an individual who has no domicile and does not live in China, or has lived in for less than one year, and only pays personal income tax on his income from China.

2. Taxable items of personal income tax include income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted operation and leasing operation of enterprises and institutions, income from remuneration for labor services, income from royalties, income from interest, dividends, bonuses, income from property leasing, income from property transfer, accidental income and other income determined by the financial department of the State Council.

3. The tax rate of individual income tax is divided into proportional tax rate and excessive progressive tax rate. For different taxable items, individual income tax will adopt different tax rates.

4. Preferential policies for individual income tax include tax exemption, tax reduction, additional deduction and tax credit.

5. The tax declaration and payment of individual income tax include two ways: source withholding and self-declaration.

The employment direction of tax agents:

1. Tax agents and accounting firms: In these institutions, tax agents and accountants can handle tax-related affairs such as tax planning, tax agency, tax consultation and tax consultant. They use their professional knowledge and experience to provide customers with quality services.

2. Large and medium-sized state-owned enterprises and institutions: In these units, tax agents and accountants can handle and review accounting business, predict financial activities, tax practice, analysis and decision-making. They not only need to deal with daily tax issues, but also need to participate in the decision-making of enterprises and provide support for the development of enterprises.

3. Consulting companies: In these companies, tax agents and accountants can handle tax-related affairs such as tax agency, tax consultation and tax consultant. They use their professional knowledge and experience to provide customers with quality consulting services.

4. Other industries: Tax agents and accountants can also find employment opportunities in other industries, such as finance, law and education. In these industries, they can use their professional knowledge and skills to engage in related work.