We need to pay attention to two points. One is the deduction ratio. If both married couples reach the tax threshold, they can choose one party to deduct 100% or both parties to deduct 50%. One is the way of mortgage declaration, which is generally "declaration through withholding agent". If you are self-employed or self-employed, you can choose "self-declaration of comprehensive income in the year".
If taxpayers have not only interest expenses on housing loans, but also rent expenses, they can only choose one to declare. In addition, eligible children's education, continuing education, serious illness medical care, and support for the elderly can all be declared. The more items are declared, the more tax will be deducted, and taxpayers may not even pay taxes.
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Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.
On August 365438, 2065438, the decision to amend the individual income tax law was passed, and the basic expense deduction standard was adjusted to 5000 yuan per month, which will be implemented on August 365438. On February 29th, 2002112, Li Keqiang presided over the executive meeting of the State Council, and decided to postpone the one-time bonus for the whole year until the end of 2023, instead of incorporating it into the salary income of the current month, and implement a separate monthly tax policy.
On March 5, 2022, People's Republic of China (PRC) Li Keqiang, Premier of the State Council of the People's Republic of China delivered a government work report to the Fifth Session of the 13th National People's Congress on behalf of the State Council. The government work report proposes to improve the supporting measures of the three-child birth policy, include the childcare expenses of infants under three years old into the special additional deduction of personal income tax, develop inclusive parenting services, and reduce the burden of family parenting.