Legal Analysis: Personal Income Tax Withholding and Remittance Summary Declaration Procedure: Enter the declaration: in the personal income tax module, click "Personal Income Tax Withholding and Remittance Summary Declaration" and fill in the report: the system will pop up the "Personal Income Tax Withholding and Remittance Summary Declaration Form", and fill in the report according to the instructions of the reporting rules (the reporting rules are the same as paper reports). 1. Remittance declaration: directly selected during remittance declaration; 2. Income item: drop-down selection; When it is remittance declaration, it defaults to "salary income"; 3. Captured project subtitle: drop-down selection; 4. Belonging period: automatically displayed and modifiable; 5. End of ownership period: automatically displayed, and can be modified by users; 6. Ethnic areas: drop-down selection; 7. Total number of people: to be filled in by taxpayers; 8. Taxable income (summary): to be filled in by taxpayers. 9. Tax Rate: displayed after tax calculation, automatically calculated by the system, and cannot be modified. 10, quick deduction (summary): displayed after tax calculation; Cannot modify; 1 1. Taxable amount (summary): displayed after tax calculation; Cannot modify. 12. Tax payable (summary): displayed after tax calculation; Cannot modify; 13. Approved tax reduction or exemption (summary): displayed after tax calculation; Cannot modify; 14. Taxable amount (summary): displayed after tax calculation; Cannot modify; 15. Tax amount to be deducted (refunded): displayed after tax calculation; 16. Total paid-in amount: displayed after tax.

Legal basis: Article 4 of the Operating Measures for Special Additional Deduction of Personal Income Tax, taxpayers who enjoy special additional deductions for children's education, continuing education, housing loan interest or housing rent and support for the elderly can provide the withholding agent who pays wages and salaries with relevant information on the above special additional deduction, and the withholding agent will deduct the tax in advance according to the accumulated deduction he can enjoy this year; It can also be deducted from March 1 day to June 30 of the following year when reporting the final settlement to the competent tax authorities at the remittance place. If a taxpayer obtains wages and salaries from two or more places at the same time, and the withholding agent handles the above-mentioned special additional deduction, the taxpayer can only choose to deduct the same special additional deduction from one of them in a tax year. Taxpayers who enjoy the special additional deduction for serious illness medical treatment will be deducted when they go to the competent tax authorities in the place of remittance and payment for the declaration of final settlement within 1 to June 30 of the following year.