The difference between two ways to declare personal income tax.

Legal analysis: 1. Declare through the withholding agent.

The withholding agent needs to download the special additional deduction information submitted this time in advance when handling the personal income tax withholding declaration for you.

1, you can enjoy the discount every month;

2, the unit is responsible for the declaration, to give all the privacy of their homes to the company, let the company pay.

Two. Annual self-declaration of comprehensive income

The special additional deduction information submitted can be deducted before tax in the self-declaration of annual comprehensive income.

1. Self-declaration means that there is no discount every month, and it will be returned the next year;

2. Protect your privacy;

3. Affect cash flow.

Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has or has no domicile in China and has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.

Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.

The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.