The difference between separate taxation and comprehensive taxation: 1, separate taxation: individual residents get the year-end bonus and are not included in the comprehensive income of the current year; Consolidated taxation: individual residents can get the year-end bonus, or they can choose to combine taxation with the comprehensive income of the current year; 2. Different calculation methods; 3. It is more cost-effective to choose a separate taxation method.

Legal analysis

Individual residents receive a one-time bonus throughout the year, which is included in the comprehensive income of the year to calculate and pay personal income tax. Therefore, the comprehensive tax is more than the individual tax, but it needs specific analysis. Tax basis, also known as tax base, refers to the direct quantitative basis for calculating the taxable amount of taxable objects. It solves the tax problem of the tax object and is the regulation of the amount of the tax object. According to the nature of the unit of measurement, the tax basis has two basic forms: value form and physical form. Value forms include taxable income, sales income, operating income, etc. Physical forms include area, volume, volume and weight. Income tax means that local governments have different definitions and proportions of personal taxable income in different periods, and sometimes they pay taxes separately according to the income from manuscript fees, wage income and accidental income (such as winning the lottery). Income tax, also known as income tax and income tax, refers to a tax levied by the state on various incomes of legal persons, natural persons and other economic organizations in a certain period of time.

legal ground

People's Republic of China (PRC) Tax Administration Law

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 6 The state shall equip tax authorities at all levels with modern information technology in a planned way, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs. Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.