How to choose the deduction year of personal income tax: only one year can be selected for the same special additional deduction item, and only one income can be deducted in a tax year; For special additional deductions, special additional deductions and other legal deductions, the taxable income of individual residents in a tax year is limited; If the deduction cannot be completed within one tax year, it will not be carried forward to the next year.
The declaration method of individual income tax is chosen by taxpayers themselves. The specific approach is:
1. Taxpayers can declare by data message or mail.
2. Taxpayers can declare directly to the competent tax authorities.
3. Taxpayers may entrust an intermediary agency with tax agency qualification or others to handle tax returns on their behalf.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 13 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.
Special additional deductions, special additional deductions and other deductions determined according to law shall be limited to the taxable income of individual residents in a tax year; If the deduction cannot be completed within one tax year, it will not be carried forward to the next year.
Article 28
When individual residents obtain income from wages and salaries, they can provide withholding agents with information about special additional deductions, and withholding agents will deduct special additional deductions when withholding taxes. If a taxpayer obtains income from wages and salaries from two or more places at the same time, and the withholding agent deducts special additional deductions, the same special additional deduction item can only be deducted from the income obtained from one place in a tax year.