The special tax refund only includes your parents and relatives.
Special additional deduction for individual tax (full name: special additional deduction for personal income tax) refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly stipulated in the personal income tax law. It is one of the supporting measures to implement the newly revised individual income tax law.
On September 6th, 20 18, Li Keqiang, Premier of the State Council of the People's Republic of China, People's Republic of China (PRC) presided over the the State Council executive meeting to determine the supporting measures to implement the newly revised individual income tax law and reduce the burden on the masses. The meeting pointed out that it is necessary to ensure that the basic fee deduction standard will be raised from 3,500 yuan to 5,000 yuan as scheduled from 2065,438+08,65,438+00, and the new tax rate table will be applied. At the same time, in accordance with the requirements of making people get more benefits, the specific scope of six special additional deductions, such as children's education, continuing education, serious illness medical care, interest on ordinary housing loans, housing rent, and expenses for supporting the elderly, will be clarified. On the basis of deducting the basic expenses, the taxable income of the people can be deducted from education, medical care and old-age care, so as to ensure that the starting point of the taxable income after deduction is obviously higher than 5,000 yuan, further reducing the tax burden of the people, increasing the actual income of residents and enhancing their spending power.
2018 On September 20th, Premier Li Keqiang said that the principle of fairness and simplicity should be reflected in the special tax deduction when answering questions from Chinese and foreign entrepreneurs attending the 2065 438+08 Tianjin Summer Davos Forum.