First, the impact of reporting time.

The declaration of special additional deduction of personal income tax generally begins at the beginning of each year, and taxpayers can complete the declaration within the time specified by the tax authorities according to their own conditions. If the declaration time is earlier, the tax authorities will have more time to deal with it, and the deduction will take effect more easily in the same year. On the other hand, if the declaration time is late, it may affect the effective time of the deduction.

Second, the tax department processing flow

After receiving the taxpayer's special additional deduction, the tax department will conduct a series of audits and treatments. This includes checking the authenticity and completeness of the information provided and ensuring that the deduction is in compliance with relevant tax laws. This process usually takes some time, so taxpayers need to wait patiently after filing.

Three. Confirmation of effective time

Once the tax department completes the audit and confirms the taxpayer's special deduction, then these deductions will take effect. Taxpayers can check whether their special additional deduction has taken effect and the specific effective time through the tax department official website or the mobile APP.

It should be noted that the effective time of the special additional deduction of personal income tax may be different due to factors such as regions and policies. Therefore, it is best for taxpayers to know the specific regulations and requirements of local tax authorities before filing, so as to ensure the accuracy and timeliness of filing.

To sum up:

The effective time of personal income tax special deduction depends on the declaration time and the processing flow of tax department. Taxpayers should complete the declaration as soon as possible and wait patiently for the examination and handling by the tax authorities. At the same time, it is also important to know the specific regulations and requirements of the local tax authorities.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 6 provides that:

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

individual income tax law of the people's republic of china rules for its implementation

Article 25 provides that:

Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.