国家税务总局：综合所得年收入12万元以下的个人，汇算后基本无需缴税

Core Viewpoint - The individual income tax (IIT) system in China demonstrates a progressive tax structure, where high-income earners contribute significantly more to tax revenues compared to low and middle-income earners, reflecting its role in income redistribution [1] Group 1 - From 2021 to 2024, the top 10% of income earners are responsible for approximately 90% of the total individual income tax collected [1] - Individuals with a comprehensive annual income below 120,000 yuan are generally exempt from paying taxes after the annual reconciliation [1] - The data indicates a sustained effect of the individual income tax in adjusting income distribution, with high-income earners paying more taxes while low and middle-income earners pay less or none [1]