According to Article 19 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.60,2018), taxpayers can submit personal special additional deduction information to withholding agents or competent tax authorities through remote tax payment terminals, electronic or paper reports, etc. Taxpayers can choose withholding agents to handle special additional deductions during the tax year, or they can choose to enjoy special additional deductions when applying to the tax authorities for final settlement after the end of the year.