I think the choice of tax declaration methods varies from person to person:

1. If employees choose to declare through withholding agents, they can avoid taking time off to go to the tax authorities for tax refund.

2. Freelancers or self-employed individuals can choose to declare their own comprehensive income for the current year: it means that taxpayers deduct taxes normally every month, settle accounts with the tax authorities themselves in the second year, and provide necessary information so that the tax authorities can handle the tax refund.