1. There are two ways to declare personal mortgage tax: "through withholding agent" and "annual declaration of comprehensive income". If there are no special circumstances, you can choose either method: both methods can allow taxpayers to enjoy the same tax reduction benefits, but for different periods of time. Among them, "through withholding agent" can enjoy it every month, while "annual declaration of comprehensive income" needs to be settled in the following year.

2. Other special circumstances

If there is no fixed work unit, such as media practitioners, they can only choose the method of "self-declaration of comprehensive income in the current year" and make pre-tax deduction in the self-declaration of comprehensive income in the current year. On the other hand, if the taxpayer does not want the withholding unit to know the deduction information such as housing loan interest, he can choose the method of "self-declaration of comprehensive income in the current year" and directly submit it to the tax authorities for deduction in the next year's final settlement.