Personal income tax relief is the cumulative total amount of relief items that can be enjoyed according to the personal income tax law. When the personal income tax APP makes annual final settlement, fill in the tax relief, and the system will jump to "relief items" for selection. The enterprise will select the corresponding relief items and fill in the corresponding income amount, and the personal income tax amount calculated according to the relief items will appear in the relief items.

What are the tax relief items?

1. children's education: if the taxpayer's children receive full-time education, part of the expenses can be deducted according to the fixed standard of 1000 yuan per month;

2. Continuing education: if it is necessary to meet the specified time and related conditions, 400 yuan can be deducted regularly every month;

3. Serious illness medical treatment: after the medical expenses incurred by taxpayers in the tax year are reimbursed by medical insurance, the part that exceeds 6,543,800 yuan+0.5 million yuan will be deducted at the time of annual settlement, with the upper limit being less than 80,000 yuan;

4. Housing rent: the deduction amount of housing rent in different cities is different;

5. Housing loan interest: If the taxpayer has a housing loan, there will be a standard deduction of 1000 yuan per month;

6. Supporting the elderly: After the parents reach the age of 60, the only child can get a standard deduction of 2,000 yuan per month. If you are a non-only child, you need to share the deduction of 2000 yuan with your brothers and sisters, and each person does not exceed 1 000 yuan.