According to Article 11 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Settlement and Payment of Personal Income Tax Comprehensive Income in 2022: Guide taxpayers to handle the settlement and payment in a reasonable and orderly manner; Improve the taxpayer's handling experience, and make an appointment to go to the tax bureau after the annual settlement of comprehensive income.

The annual final settlement of the comprehensive income of individual income tax refers to the taxable income obtained by taxpayers after the end of the year by deducting the annual expenses and deductions from the comprehensive income of wages, salaries, labor remuneration, royalties, and according to the annual tax rate table of comprehensive income.