Special deduction occurs in the calculation of personal comprehensive income. There are six special deductions, each of which has a detailed deduction basis and deduction ratio. The special deduction will be adjusted with the adjustment of personal income tax. 1.What are the detailed rules for the special additional tax deduction in 2022? 1. Children's education: 65,438+0,000 yuan per child per month. Tax deduction target: taxpayers whose children receive full-time academic education and pre-school education (interpretation: pre-school education refers to education from the age of 3 to the pre-school education stage, and full-time academic education includes: primary and junior high school education, ordinary high school/secondary vocational/technical education, junior college/undergraduate/master/doctoral students. Second, continuing education: the monthly 400 yuan tax deduction target: taxpayers who receive continuing education with academic qualifications (degrees); How much can taxpayers who receive the continuing education of professional qualifications of skilled personnel and professional and technical personnel deduct: 400 yuan's continuing education of academic qualifications every month (the deduction period of the same academic qualification/degree does not exceed 48 months) can be deducted by himself or his parents; In the current year, the professional qualification certificate of skilled personnel and professional and technical personnel will be deducted 3600 yuan. 3. Medical treatment for serious illness: the annual limit is 80,000 yuan. The tax reduction target is the taxpayer whose personal burden (self-funded part within the scope of medical insurance catalogue) exceeds 15000 yuan after deducting the medical expenses related to reimbursement of basic medical insurance. How much can be deducted: the annual limit is 80 thousand yuan, which can be deducted by myself or my spouse; The medical expenses of minor children shall be deducted by one parent. Iv. Housing loan interest: 654.38+10,000 yuan per month. Tax deduction object: How much can the taxpayer who pays the interest on the first home loan deduct: RMB 1 000 per month, and the deduction period shall not exceed 240 months (the year when the loan interest occurs). 5. Housing rent: Monthly 800 yuan -500 yuan tax deduction target: How much can taxpayers who have rental expenses in the working city deduct: municipalities directly under the central government. Cities with a registered population of 1 10,000 or more in municipal districts are 1 100 yuan per month; Cities with a registered population of no more than 6,543,800+are located in 800 yuan every month. 6. Supporting the elderly: 2,000 yuan per month. Taxpayer: taxpayers who have one or more dependent parents who are over 60 years old, and grandparents who are over 60 years old and whose children have passed away. How much can be deducted: the only child is 2000 yuan per month; Non-only children and brothers and sisters each share the deduction of 2000 yuan per month, and each person does not exceed 1000 yuan per month. Two. The legal basis of special additional deduction refers to the contents in Chapters II to VII of the Interim Measures for Special Additional Deduction of Individual Income Tax: Chapter II Education of Children Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1000 yuan per child per month. 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). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school. Article 6 Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard, and the specific deduction method shall not be changed within a tax year. Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant educational certification materials of overseas schools for future reference. Chapter III Continuing Education Article 8 Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. 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. Article 9 An individual who has received continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures may choose to deduct it from his parents or himself. Article 10 Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference. Chapter IV Medical Treatment for Serious Illness Article 11 In a tax year, the medical expenses incurred by taxpayers related to basic medical insurance, which exceed15,000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), shall be deducted within the limit of 80,000 yuan by taxpayers when handling annual final settlement. Twelfth medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents. The medical expenses incurred by taxpayers, their spouses and minor children shall be deducted separately in accordance with the provisions of Article 11 of these Measures. Thirteenth taxpayers should keep the original (or copy) of the bills related to medical service charges and medical insurance reimbursement for future reference. The medical security department shall provide patients with the information inquiry service of their annual medical expenses recorded by the medical security information system. Chapter V Interest on Housing Loans Article 14 If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house. Fifteenth agreed by both husband and wife, can choose to be deducted by one of them, the specific method of deduction shall not 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. Article 16 Taxpayers should keep the housing loan contract and repayment expenditure vouchers for future reference. Chapter VI Housing Rent Article 17 The housing rent expenses incurred by taxpayers who do not have their own houses in their main working cities can be deducted according to the following standards: (1) The deduction standard is 1.500 yuan per month for municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council; (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. Article 18 The main working cities mentioned in these Measures refer to all administrative regions of municipalities directly under the central government, cities under separate state planning, sub-provincial cities and prefecture-level cities (regions, prefectures and leagues) where taxpayers are employed; If the taxpayer has no employment unit, it is the city where the tax authorities accept the final settlement of its comprehensive income. If both husband and wife work in the same city, only one of them can deduct the housing rent. Nineteenth housing rental expenses shall be deducted by the lessee who signed the housing lease contract. Twentieth taxpayers and their spouses can not enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year. Twenty-first taxpayers should keep housing lease contracts, agreements and other related information for future reference. Chapter VII Supporting the Elderly Article 22 The maintenance expenses of a taxpayer supporting one or more dependents shall be uniformly deducted according to the following standards: (1) If the taxpayer is an only child, it shall be deducted according to the standard of 2,000 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. 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. Twenty-third the term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents who have passed away.