The collection mode of individual income tax is as follows

There are three modes of individual income tax collection: classified collection system, comprehensive collection system and mixed collection system. Classified collection system means that taxpayers' income items with different sources and properties are taxed at different tax rates; The comprehensive collection system is to summarize the income of taxpayers throughout the year and levy taxes on the total amount; The mixed tax system is to tax taxpayers' income from different sources and properties at different tax rates first, and then collect and tax all the income in the whole year. Three different collection modes have their own advantages and disadvantages. There are three modes of individual income tax collection: classified collection system, comprehensive land-based collection system and mixed collection system. Classified collection system means that taxpayers' income items with different sources and properties are taxed at different tax rates; The comprehensive collection system is to summarize the income of taxpayers throughout the year and tax their total amount; The mixed tax system means that taxpayers' income from different sources and properties is taxed at different tax rates first, and then all the income in the whole year is collected and taxed. Three different collection modes have their own advantages and disadvantages. .