1. The income of users itself does not meet the standard of paying personal income tax, so the tax exemption is zero. According to the new personal income tax payment rules, taxpayers can apply for personal income tax deduction if they have expenses such as children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly. Taxpayers can declare and deduct their own personal income tax in the next year's comprehensive settlement. At present, the threshold of personal income tax in China is 5, yuan, and only those who earn more than 5, yuan need to pay personal income tax. Those who earn more than 5, yuan can also be exempted from five insurances, one gold and special deductions, and only those who have taxable amount need to pay tax. If an individual's monthly wage income is less than 5, yuan, then there is no need to pay personal income tax. In this case, even if there are special additional deductions that can be enjoyed, individuals cannot enjoy the tax relief policy, because users have to pay personal income tax first.
2. Taxpayers pay less personal income tax every month, and the less tax paid is higher than the deductible personal income tax special deduction items. Although taxpayers pay personal income tax in advance every month, the final personal income tax needs to be calculated according to the actual annual income. Because taxpayers usually pay less personal income tax in advance, although there are special additional deduction items that can be deducted in the comprehensive annual tax settlement, because the tax paid less at ordinary times exceeds the special additional items that can be deducted, such taxpayers may also need to pay back personal income tax, so the tax amount reduced or exempted for taxpayers is still zero.
3. Taxpayer users have no additional tax deduction items, so the tax deduction is zero. According to the relevant provisions of the Individual Income Tax Law, taxpayers can apply for personal income tax deduction for their children's education, continuing education, serious illness medical care, housing loan interest, housing rent, support for the elderly, etc. Therefore, if they want to deduct personal income tax, they must meet the conditions for personal income tax deduction. If taxpayers have no special expenses, there will be no special additional deduction items for personal income tax. Therefore, there will naturally be no items that can be declared for deduction in the annual comprehensive settlement of personal income tax, so the amount of personal income tax deduction is zero.