The deduction of expenses in personal income tax refers to the special deductions such as the threshold of 5, yuan per month and social insurance, as well as six special additional deductions such as children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly stipulated in the personal income tax law.

The six special additional deductions are as follows:

1. Children's education. Taxpayers who have children and are receiving education can have a special deduction of 12, yuan each year;

2. Continuing education. If taxpayers receive continuing education in China, there will be a special deduction of 4,8 yuan each year;

3. For medical treatment for serious illness, taxpayers and their minor children can have a special deduction of 15,-8, yuan if they spend medical expenses for serious illness;

4. Interest on housing loans. Taxpayers who purchase houses with loans can have a special deduction of 12, yuan per year;

5. Housing rent, the special deduction amount of housing rent varies from region to region, and the special deduction amount in Beijing and Shanghai is 18, yuan per year;

6. Support for the elderly. Taxpayers who have elderly people in their families who need support can have a special deduction of 24, yuan each year.

article 2 of the interim measures for special additional deductions for personal income tax the special additional deductions for personal income tax mentioned in these measures refer to six special additional deductions for children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent and support for the elderly as stipulated in the personal income tax law.

article 4 according to the changes of people's livelihood expenditures such as education, medical care, housing and pension, the scope and standard of special additional deduction shall be adjusted in a timely manner.

Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard quota of 1 yuan for each child per month.

academic education includes compulsory education (primary school and junior high school education), high school education (ordinary high school, secondary vocational education and technical education) and higher education (college, undergraduate, postgraduate and doctoral education).

children who have reached the age of 3 and are in preschool education before entering primary school shall be subject to the provisions in the first paragraph of this article.

article 6 parents can choose to deduct 1% of the deduction standard by one party or 5% of the deduction standard by both parties, and the specific deduction method cannot be changed within a tax year.