What is a Consolidated Tax Return?

The combined filing system is a symmetry of the "separate filing system". One of the methods for reporting married couples' personal income tax. The basic approach is that a married couple is regarded as a unit, and the husband or the head of the household is responsible for applying for tax returns on all the taxable income of both the couples, and deducting the couple's living expenses and supporting children, the elderly and other expenses in accordance with regulations , Calculate and pay personal income tax. ^[1]