1, breaking the law first; The first illegal act mainly refers to the first illegal act committed by the parties in the same field and space within a certain period of time. If any of the above conditions are not met, the first violation is not applicable. If the illegal acts of the parties are not given administrative punishment according to law, the administrative organ shall educate the parties;

2. The harmful consequences are minor; The harmful consequences are minor, not minor violations. It refers to a realistic state in which the harmful consequences caused by illegal acts are slight and the social impact is slight, with the emphasis on the harmful consequences;

3. Violators should be corrected in time. It includes not only that the parties take the initiative to correct the illegal acts before the law enforcement departments find out, but also that the law enforcement departments take the initiative to correct the illegal acts after filing the case and before making the decision on administrative punishment.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.