1 Different deduction time: when "declare through withholding agent" is selected, the six special additional deductions of individual tax can be deducted in the withholding and prepayment stage; when "declare by yourself in the year of comprehensive income" is selected, the six special additional deductions of individual tax cannot be deducted when withholding and prepaying, but can only be deducted when the individual tax is remitted and settled.

2. The declaration process is different: when "declare through withholding agent" is selected, the taxpayer makes a tax deduction declaration through the unit where he works, and the unit calculates the tax that the employee should withhold in advance every month, and then makes a full tax declaration to the tax authorities. When "self-declaration of comprehensive income every year" is selected, the company will normally deduct the tax when paying the salary every month, and the taxpayer will go to the tax department to make a special additional tax deduction the next year, and then the tax department will refund the tax.