Using revised statistic method, we redo research about the price momentum and contrarian effects in Chinese stock market with stocks' monthlyreturn between Jan. 1995 and Dec. 2001.
Confusingly, the annual tax return does not supersede an existing monthly requirement to report and pay tax on non-taxed income if total earnings exceed a certain threshold.
复杂的是，这一新政策并不代替个人收入如果超过一定数额，那么就要每月报告并对非税收入缴税的已有政策。
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Special attention is paid attention to the monthly tax return to the tax, even if the business does not need to pay taxes, but also to zero declaration, otherwise it will be fined.