The specific differences between individual tax settlement places are as follows:

1. The situation of having an employer: For taxpayers who have an employer, the location of the employer shall be the location of the employer. "Remittance place"; if there are two or more places of employment, you can choose the location of one of the units as the "remittance place". 2. If there is no employer: For tax payers who do not have an employer For taxpayers, the document stipulates that taxpayers need to report to the tax authorities in charge of their place of residence, habitual residence or main source of income. Compared with the 2019 annual settlement, the 2020 annual settlement will include new taxpayers who do not have an employer. The competent tax authority of the place where the taxpayer's main income comes from is the authority that accepts the declaration. This refers to the location of the withholding agent with the largest cumulative income from the three types of income, including labor remuneration, author remuneration and royalties obtained by the taxpayer during the tax year.