To put it simply, if the taxpayer applies for the special additional deduction for children's education, and the employer deducts the special additional deduction for children's education at the time of paying the taxpayer every month, you can enjoy the tax reduction for that month.

Even if there are "income from wages and salaries" and "income from labor remuneration" at the same time, they are both components of comprehensive income and need to be taxed at the end of the year. Special additional deduction and special additional deduction are also deducted together.

The main duties of withholding agents:

Withholding agents who fail to fulfill their withholding obligations need to bear the legal consequences of fulfilling their legal obligations and accepting punishment. The liability types of withholding agents can be divided into economic liability, administrative liability and criminal liability.

economic responsibility

Economic liability is the compensatory legal consequence of withholding agent's failure to perform withholding obligation. China's "Tax Administration Law" stipulates that if the withholding agent fails to pay the tax on time, the tax authorities shall order the withholding agent to pay the tax within a time limit, and impose a 0.5% late fee on a daily basis from the date of payment.