1. "Income Period": Fill in the time when the withholding agent pays the taxpayer's taxable income, that is, the month in which the income is distributed.

2. "The period to which the income belongs (starting)" and "the period to which the income belongs (to)": refer to the period to which the taxpayer's income belongs. (Income from wages and salaries, income from production and operation, and income from labor remuneration can be generally interpreted as the period during which an individual has worked to obtain the income; income from royalties refers to the time when the work is published in the form of books, newspapers, and periodicals, and income from royalties Income and property leasing income refer to the period during which the taxpayer provides the right to use the income; income from property transfer refers to the time when the taxpayer transfers the property; incidental income refers to the time when the taxpayer wins a prize, prize, or lottery; interest Dividend income refers to the time of holding shares or debts for interest calculation, or the time of after-tax profits used for distribution by shareholders)

3. "Tax period": It refers to the time when a taxpayer obtains taxable income and incurs tax liability. When the withholding agent pays the taxable income, the taxpayer will incur the tax liability. Therefore, from a time perspective, the "income period" and the "tax period" are the same time period.