How to choose the declaration method of special tax deduction is decided according to your own situation. There are two ways to declare personal income tax. The first way is to declare it through a stingy debtor. The advantage of this method is that you can enjoy the corresponding discount when you pay it every month. The second way is to declare through comprehensive annual income. The advantage of this method is that it can protect personal privacy, but there is no preferential treatment.

Legal analysis

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Self-declaration of tax payment means that after taxpayers obtain taxable income, they calculate the amount of personal income tax payable according to the items and amount of taxable income obtained, and truthfully fill out the corresponding personal income tax return form within the reporting period stipulated by the tax law, submit it to the tax authorities, and declare and pay personal income tax. After the end of the tax year, the taxpayer shall truthfully fill in the corresponding personal income tax return according to the taxable income items, amount, tax payable, tax paid and tax refund for the whole year, and submit it to the tax authorities for corresponding matters. Income from wages, salaries, remuneration for labor services, remuneration for literary works and royalties of individual residents shall be withheld and remitted by withholding agents on a monthly or per-time basis. Taxpayers who meet the conditions for final settlement shall go through the final settlement with the competent tax authorities where the employer is located. If there is no office space or employment unit, it shall be handled by the competent tax authorities at the place where the household registration is located or at the habitual residence. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income of individual residents shall be withheld and remitted by withholding agents on a monthly basis or on a per-visit basis. If the withholding agent fails to withhold the tax, it shall pay the tax to the competent tax authorities.

legal ground

"Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 28 When an individual resident obtains income from wages and salaries, he may provide the withholding agent with relevant information about the special additional deduction, and the withholding agent shall deduct the special additional deduction 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. Individual residents should provide relevant information to the tax authorities at the time of final settlement, and deduct special additional deductions.