Among the individual income tax issues involved, the abolition of the taxation method for year-end double salary has drawn the most attention. At present, many companies implement a pay system of 13 months' salary. According to the 2002 Reply of the State Administration on Several Policy Issues Regarding Individual Income Tax, the "double salary" obtained by taxpayers should be calculated and taxed separately as one month's salary or wage income. That is to say, the 13th month salary shall be subject to separate taxation like the previous 12 months.