Six special additional deduction standards and conditions, personal income tax special additional deduction is a hot topic recently. The implementation of this policy is actually to decompress our wallets. What are the criteria and conditions for the six special additional deductions? The following is the relevant content.
Six special additional deduction standards and conditions 1 Step 1: Compare your personal situation with the six "special additional deductions" to see how many you meet.
The six special additional deductions refer to children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly.
The special additional deduction policy for children's education requires children to meet one of the following two conditions:
(a) in the deduction year, the child has reached the age of 3 and is in the pre-school education stage;
(2) In the deduction year, the children are receiving full-time academic education.
The deduction subject of children's education is the legal guardian of children, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as a guardian of a minor, it shall apply mutatis mutandis. The deduction standard of children's education expenses is deducted according to the standard quota of 12000 yuan per child per year (1000 yuan per month). Parents can choose one party to deduct 100% of the deduction standard, that is, one person deducts 1000 yuan per month, or they can choose 50% of the deduction standard of both parties, that is, one person deducts 500 yuan per month. There are only two ways of distribution.
The special deduction of continuing education needs to meet the following conditions: the deduction of continuing education with academic qualifications (degrees) in China during the year or the deduction of professional qualifications or relevant certificates of professional and technical personnel obtained during the year.
The special additional deduction for supporting the elderly needs to meet the conditions: during the deduction year, there is a dependent who is over 60 years old (including grandparents whose parents and children are dead). If the taxpayer is a non-only child and belongs to the apportionment agreed by the supporter or designated by the supporter, a written apportionment agreement must be signed.
Housing rent deduction and housing loan interest deduction can only be selected, but not enjoyed at the same time.
The special deduction of housing rental expenses needs to meet the conditions: I and my spouse have no own housing in the main working city, and the interest expenses of housing loans have not been deducted in the current year; If the spouse and I work in the same city, the spouse has not enjoyed the deduction of housing rental expenses in this deduction year.
Rent deduction standard:
(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.
Conditions to be met for special deduction of housing loan interest: housing purchased by myself or my spouse in China; Belonging to the first set of housing loans, the loan is still repaid in the deduction year; Housing rental expenses and housing loan interest expenses are not deducted at the same time. The deduction standard of housing loan interest is deducted according to the standard of 1000 yuan per month in the year when the loan interest actually occurs, and the longest deduction period is no more than 240 months.
That is to say, if your current pre-tax salary is 8,000 yuan, and you currently meet the above six items: housing rent 1 (negative 1 1,000 yuan) and children's education 1 (negative 2,000 yuan), then the tax you need to deduct is 8,000-11,000 yuan.
Step 2: Report the information.
No matter whether the taxpayer chooses to enjoy the deduction when the withholding unit pays wages, or chooses to deduct it when he goes through the declaration of final settlement with the tax authorities in the following year, he only needs to fill in the relevant information in the "Special Deduction" information table.
At present, there are four ways to fill in the "special deduction" information form:
First download the mobile App "Personal Income Tax" and fill it in (65438+opened on February 3 1 day); The second is to log in to the websites of electronic tax bureaus in various provinces (autonomous regions and municipalities) to fill in; The third is to fill in the electronic information form; The fourth is to fill in the paper information form.
Six special additional deduction standards and conditions 2
65,438+0. Children's education: 65,438 yuan+200,000 yuan will be deducted every year.
Enjoy conditions:
Children over the age of 3 are pre-school education before entering primary school, and children receive full-time academic education.
Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education).
Deduction standard:
Children's education is deducted according to the standard quota of 12000 yuan per child per year (1000 yuan per month).
Deduction method:
You can choose to deduct it by one parent according to the monthly standard of 1 1,000 yuan, or you can choose to deduct it by both parents according to the monthly standard of 500 yuan. The specific deduction method cannot be changed within a tax year.
Deduction time:
Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends.
2. Continuing education: 3600 yuan or 4800 yuan will be deducted every year.
Enjoy conditions:
Receive continuing education with academic qualifications (degrees) in China, and technical personnel and professional and technical personnel receive continuing education with professional qualifications.
Deduction standard:
Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education.
Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
Deduction method:
Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions can choose to deduct from their parents or from themselves.
Deduction time:
Continuing education with academic qualifications (degrees) refers to the month when continuing education with academic qualifications (degrees) was registered in China and the month when continuing education with academic qualifications (degrees) ended. The maximum deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months.
Continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel shall be the year when relevant certificates are obtained.
3. Serious illness medical treatment: for the part exceeding10.5 million yuan, the annual limit of 80,000 yuan shall be deducted according to the facts.
Enjoy conditions:
In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), exceed 15000 yuan.
Deduction standard:
The part of the self-paid part within the scope of the medical insurance catalogue that exceeds 15000 yuan shall be deducted within the limit of 80000 yuan.
Deduction method:
You can choose to deduct it by yourself or your spouse; Medical expenses incurred by minor children can be deducted by parents.
Deduction time:
The actual expenditure of medical expenses in the current year recorded by the medical security information system.
4. Interest on the first home loan: deducted according to the standard of 6.5438+0.2 million yuan per year.
Enjoy conditions:
Interest expenses of the first housing loan (housing loan with the first housing loan interest rate) incurred by taxpayers or their spouses who use the personal housing loan or housing accumulation fund of commercial banks alone or jointly to purchase housing for themselves or their spouses in China.
Deduction standard:
In the year when the loan interest actually occurs, it shall be deducted according to the standard amount of 1000 yuan per month, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
Deduction method:
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.
Deduction time:
From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the longest deduction period shall not exceed 240 months.
5. Housing rent: maximum monthly fixed deduction 1500 yuan.
Enjoy conditions:
Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities. If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.
Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.
Deduction standard:
(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
Deduction method:
The house rental fee shall be deducted by the lessee who signs the house rental contract. If both husband and wife work in the same city, only one of them can deduct the housing rent.
Deduction time:
The month from the beginning to the end of the lease term stipulated in the lease contract (agreement). If the contract (agreement) is terminated in advance, the actual lease term shall prevail.
6. Support for the elderly: deducted according to the standard of 2,000 yuan per month.
Enjoy conditions:
Taxpayers support one or more dependents (referring to grandparents whose parents are over 60 years old and whose children have passed away).
Deduction standard:
(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;
(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan.
Deduction method:
Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.
Deduction time:
From the month when the dependent reaches the age of 60 to the end of the maintenance obligation.
Influence of six special additional deductions on individual tax calculation
Personal taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.
For example:
Married person Xiao Li works in Beijing, with a monthly income of 1000 yuan, a special deduction of 2,000 yuan for "three insurances and one gold" and a monthly rent of 4,000 yuan. A child goes to kindergarten and his parents are over 60 years old.
When the threshold is 3500 yuan, there is no special additional deduction, and the monthly tax is 345 yuan;
When the threshold is 5,000 yuan, there is no special additional deduction, and a monthly payment of (10000-5000-2000)×3%=90 yuan tax is required.
According to the new policy, people who enjoy housing rent are deducted 1.200 yuan, children's education is deducted 1.000 yuan, and support for the elderly is deducted 1.000 yuan (shared with their sisters), so the tax is = (10000-5000-2000-/.
Six special additional deduction standards and conditions 3
1, children's education. Children over 3 years old are receiving preschool education, or children are receiving full-time academic education, and they can apply for tax deduction according to the standard of 1000 yuan per child per month. If the taxpayer has more than one eligible child, each child can enjoy a deduction of 1000 yuan. The specific debitor can be selected by the parents to be debited by one party, or 500 yuan can be debited by the parents alone;
2. Continuing education. Taxpayers who are conducting academic education, degree education, or continuing education on professional qualifications of skilled personnel and professional and technical personnel may apply for tax reduction or exemption. Taxpayers with academic qualifications can enjoy the deduction of 400 yuan every month. Taxpayers of vocational qualification continuing education can deduct 3600 yuan at one time in the year of obtaining relevant certificates.
3. Housing loan interest. The housing purchased by a taxpayer or his spouse alone or with a loan is the first housing in China, and the loan is being repaid, which can be deducted according to the standard of 1000 yuan per month, and the longest deduction period is 20 years.
4. Housing rent. Taxpayers and their spouses who do not own their own houses in the main working cities, but have monthly housing rent expenses, can apply for a tax deduction for housing rent. Deduction amount is divided into three standards according to different working areas: 1.500 yuan, 1.654, 38 yuan and 800 yuan. Note that housing rent and housing loan interest are different and enjoyed at the same time.
5, serious illness medical treatment. After medical insurance reimbursement, if the accumulated financial contribution paid by individuals exceeds 15000 yuan, they can apply for medical tax deduction for serious illness according to the actual amount, with the maximum deduction of 80000 yuan.
6. Support the elderly. As long as the dependents are over 60 years old, they can declare tax deduction. Dependents refer to grandparents who have lost their parents and children. The monthly deduction standard is 2000 yuan, and the only child can enjoy 2000 yuan. If you are not an only child, you need to share 2000 yuan.
Taxpayers can compare their personal situation according to the special deduction rules of individual tax. Meet the requirements, you can fill in the personal income tax special additional deduction declaration information form, after filling in, you can choose to give it to taxpayers or declare it yourself.
Legal basis:
According to the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax,
Seventeenth taxpayers working in the main city without their own housing and housing rental expenses, can be deducted according to the following standards:
(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month. If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.