2, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly, including six special additional deductions for personal income tax.
3. For taxpayers who apply for the self-declaration of annual settlement, if taxpayers do not enjoy or do not fully enjoy the special additional deduction in the tax year, and for the special additional deduction of serious illness treatment expenses that cannot be enjoyed on a monthly basis, they can choose to enjoy the special additional deduction when applying for the annual settlement declaration of comprehensive income by themselves from March/KLOC-0 to June 30 of the following year.
4. For taxpayers whose annual income reaches120,000 yuan, the location of self-declaration shall be determined in the following order according to different situations, specifically:
(a) in China, there is a unit of employment, to declare to the local competent local tax authorities.
(two) there are two or more positions and employment orders in China.
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.
Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of 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, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.
Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.