What is the declaration method of special additional deduction?

The declaration method of special additional deduction can be declared by withholding agent or "self-declaration of comprehensive income year". After filling in the special additional deduction information on the personal income tax app, you are allowed to choose one of two ways: "declare through the withholding agent" and "declare by yourself in the year of comprehensive income". If it is a unit employee, it is recommended to choose "declare through withholding agent", so that you don't have to spend time going to the tax department to apply for tax refund. If you are self-employed or self-employed, you can choose "self-declaration of comprehensive income in the current year". "Declaration through withholding agent" refers to the declaration of personal information by the unit, and finally the unit pays the tax payable by the employees to the tax authorities. When choosing the method of individual income tax declaration, you can choose flexibly according to your own conditions and wishes.

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

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The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.