企业权益性投资，这些常见误区你知道吗？

Group 1 - The article discusses how to modify the declaration method for individual income tax special additional deductions for taxpayers receiving salary income [8] - Taxpayers can choose between two declaration methods: "through withholding agent declaration" or "annual self-declaration" [8] - If the "through withholding agent declaration" method is chosen, the employer can access the taxpayer's special additional deduction information for pre-tax deductions [8] - The "annual self-declaration" method means the employer cannot access the taxpayer's deduction information, and the taxpayer can only enjoy the deduction during the annual settlement [8] Group 2 - For taxpayers who only receive labor remuneration, manuscript remuneration, or royalties and need to enjoy special additional deductions, they must report the relevant information to the local tax authority between March 1 and June 30 of the following year [9] - These taxpayers can deduct the special additional deductions during the annual settlement declaration [9]