1. No matter whether you are single or married, as long as you have a commercial bank or provident fund housing loan in China, as long as your loan is based on the first home loan interest rate, you can deduct 1000 yuan before tax every month, which can only be deducted for 20 years at most. 2. Additional deduction standards for each special item: children's education 1 1,000 yuan/month, continuing education in 300 yuan or 400 yuan/month, housing loan interest 1 1,000 yuan/month, housing rent 1 month, 500 yuan/month or 1 1,000 yuan/month or 800 yuan. The medical expenses for serious illness are deducted according to the facts. In each tax year, the part of self-funded medical expenses exceeding 6.5438+0.5 million yuan shall be deducted according to the facts within the limit of 80,000 yuan/year.

3. White-collar workers in Hangzhou need to support the elderly when they get married and have children. Without considering the special situation of critical illness medical care, they can also deduct at most four items at the same time, namely, children's education, continuing education, supporting the elderly, renting a house or mortgage interest. Theoretically, the maximum monthly deduction is: 1000×2 (children's education) +400 (continuing education)+1500 (renting)+2,000 (supporting the elderly) = 5,900 yuan.

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

: What is mortgage tax deduction?

In 20 19, the state issued a new tax policy, in which special additional deductions were added, that is to say, the income of users can be calculated after deducting the expenses of children's education, continuing education, serious illness medical expenses, housing loans and so on.

The so-called mortgage deduction tax means that when calculating personal income tax, groups with unpaid mortgages can deduct mortgage interest first, and then take the remaining income as taxable income. The mortgage deduction of individual tax is not directly deducted from the mortgage interest and individual tax, but takes the mortgage interest as a pre-tax deduction, and makes a special deduction first, just like five insurances and one gold, and then calculates the individual tax. Moreover, at present, the method of fixed deduction is adopted, which means that no matter how much mortgage you need to repay every month, the amount deducted by everyone is 1000 yuan.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.