First of all, there are six special additional deductions, namely, children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly. 1. Children's education: the monthly standard fixed deduction for each child 1000 yuan. 2. Continuing education: continuing education degree (degree) is deducted from 400 yuan quota. 3. Serious illness medical treatment: the annual limit for the part with personal burden exceeding10.5 million yuan is 80,000 yuan. In a tax year, after deducting medical insurance reimbursement, the personal burden part (referring to the self-paid part within the scope of medical insurance catalogue) accumulated by taxpayers related to basic medical insurance will be deducted within the limit of 80,000 yuan when handling the annual final settlement. Medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents. Medical expenses incurred by taxpayers, their spouses and minor children shall be deducted according to the above provisions. 4. Interest on the first home loan: the standard fixed amount of RMB 1 000 per month is deducted. The interest expenses on the first home loan incurred by taxpayers or their spouses in purchasing houses for themselves or their spouses in China by using personal housing loans or housing accumulation funds from commercial banks are deducted according to the standard fixed amount of RMB 1 000 per month, and the maximum deduction period is no more than 240 months. Taxpayers can only enjoy a first home loan interest deduction. As agreed by both husband and wife, one of them can choose to deduct, and the specific deduction method cannot be changed within a tax year. For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year. 5. Housing rent: maximum monthly fixed deduction 1500 yuan. 6. Support for the elderly: the only child will be deducted from the taxpayer's support expenses for supporting one or more dependents at the standard of 2,000 yuan per month, and will be deducted uniformly according to the following standards: if the taxpayer is an only child, it will be deducted at the standard of 2,000 yuan per month; If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1 000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents.

Legal objectivity:

Article 29 of the Law on the Administration of Tax Collection No unit or individual may conduct tax collection activities except tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations. Legal basis: Calculation of taxable income in Article 6 of Individual Income Tax Law of People's Republic of China (PRC): 1. For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 3,500 yuan. Two, the income from the production and operation of individual industrial and commercial households, with the balance of the total income of each tax year after deducting costs, expenses and losses as taxable income. Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income. Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income. Six, interest, dividends, bonus income, accidental income and other income, for each taxable income. Individual donations to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council. For taxpayers who have no domicile in China but get income from wages and salaries, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standard of additional deduction shall be stipulated by the State Council.