Legal analysis: Open the home page of personal income tax mobile APP, select one of them, and enter the "Special Additional Deduction" interface. On the home page, click "Enter the special page for more operations" in the annual summary of comprehensive income, and select "Prepare for settlement" to enter the query or declaration interface of "Special Additional Deduction". Click "I want to do tax" or "do tax" and select "Special Additional Deduction" to enter the interface of "Special Additional Deduction". Click "Special Additional Deduction" in "Common Business" on the homepage to enter the "Special Additional Deduction" interface. After entering the "Special Additional Deduction" interface, you can query the filling record of special additional deduction in 2022. If the record shows "No deduction information yet", but there is indeed a special additional deduction that can be enjoyed, you can fill in the corresponding special additional deduction information. After verification, if there is an error in the reported special additional deduction information, you can also modify it again in this interface. Fill in the special additional deduction information in turn. Take the special additional deduction for supporting the elderly as an example, click "Supporting the elderly" and select the deduction year in 2022. Click OK, check the materials that need to be prepared before filling in, click Ready to Fill in, and then fill in Basic Information, Dependent Information, Sharing Method and Reporting Method in turn to complete the filling.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.