Special additional deductions include seven items, including children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, support for the elderly and care expenses for infants under 3 years old.
Special additional deduction standard
1. Children's education
Taxpayers whose children receive full-time academic education and preschool education (education from the month when their children reach the age of 3 to the pre-primary school) can deduct 1 yuan in a fixed amount every month. The special additional deduction for children's education can be fully deducted by one parent, or 5% of the monthly deduction standard of parents.
2. Continuing education
Taxpayers who receive continuing education with academic qualifications (degrees) and taxpayers who receive continuing education with professional qualifications of skilled personnel and professional technicians can enjoy it. Continuing education with academic qualifications (degrees) can be deducted from 4 yuan in a fixed amount every month, and the maximum deduction period for the same academic qualifications (degrees) is no more than 48 months.
3. Serious illness medical treatment
After deducting medical insurance reimbursement, the self-paid part of the medical expenses related to basic medical insurance incurred by the taxpayer himself or his spouse or minor children is allowed to be deducted when calculating the taxable income of individual income tax.
4. Interest on housing loans
The interest expenses on loans in China that meet the requirements of the first home purchased by taxpayers themselves or their spouses alone or together with personal housing loans from commercial banks or housing accumulation funds shall be deducted according to the monthly 1 yuan quota in the year when the loan interest expenses actually occur, and the longest deduction period shall not exceed 2 years.
5. Housing rent
The housing rent expenses incurred by taxpayers who do not own their own houses in the main working cities can be deducted according to certain standards according to the rented cities. The deduction standard for municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council is 1,5 yuan per month.
6. Supporting the elderly
Taxpayers who support their parents who are over 6 years old (inclusive), or grandparents whose children are all dead, who are eligible for the only child, will be deducted a fixed amount of 2, yuan per month; Those who do not belong to the only child will share the deduction standard of 2, yuan per month with their brothers and sisters, and 1 yuan will be deducted at most per person per month.
Care for infants under 7 and 3 years old
The expenses of taxpayers caring for infants under 3 years old shall be deducted according to the standard of 1 yuan for each infant per month. The method of deduction can be either 1% pre-tax deduction by one spouse or 5% deduction by both spouses.
Basic provisions on individual income tax rate 1. For the comprehensive income of individual residents, the taxable income is the balance after deducting expenses of 6, yuan and special deductions, special additional deductions and other deductions determined according to law from the income of each tax year, and the excess progressive tax rate of 3% to 45% is applicable (see Table 1 of individual income tax rate for details); Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the tax in advance on a monthly basis or every time (see Table 3 for details). 2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5, yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable. Calculate the tax payable after monthly conversion according to Table 1 of Individual Income Tax Rate (Applicable to Comprehensive Income) (see Table 4 of Individual Income Tax Rate for details). 3. For operating income, the balance after deducting costs, expenses and losses from the total income in each tax year is taxable income, and the excess progressive tax rate of 5% to 35% is applicable. (See Table 2 of Individual Income Tax Rate for details) 4. If the income from property lease does not exceed 4, yuan each time, the expenses will be reduced by 8 yuan; If it is more than 4, yuan, 2% of the expenses shall be deducted, and the balance shall be taxable income, and the proportional tax rate shall be applied, and the tax rate shall be 2%. 5. For the income from the transfer of property, the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property is the taxable income, and the proportional tax rate is applied, with the tax rate of 2%. 6. Interest, dividends, bonus income and accidental income shall be taxable with the amount of income per time, and the proportional tax rate shall be applied, with the tax rate of 2%.
To sum up, this is Xiaobian's relevant answer to the standard of special additional deduction for serious illness, and I hope it can help you
Legal basis:
Interim Measures for Special Additional Deduction for Personal Income Tax
Article 2 The special additional deduction for personal income tax mentioned in these Measures refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the Personal Income Tax Law.
article 3 the special additional deduction of personal income tax shall follow the principles of fairness, reasonableness, being beneficial to people's livelihood and being simple and easy to implement.
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.