Legal analysis: First of all, the definition and proportion of personal taxable income collected by local governments in different periods are different, sometimes divided into manuscript fee income, wage income and accidental income. Personal income tax is a part of the income that natural persons should pay to the government according to the law. 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.
Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax
Article 3 The special additional deduction of individual income tax shall follow the principles of fairness, reasonableness, benefiting people's livelihood and simplicity.
Article 4 According to the changes of people's livelihood expenditures such as education, medical care, housing and pension, the scope and standard of special additional deduction shall be adjusted in a timely manner.