I. Special additional deduction for children's education
The expenses of taxpayers' children in full-time academic education (including compulsory education, high school education and higher education) can be deducted according to the standard quota of 1000 yuan per child per month. This deduction aims to encourage families to invest in their children's education and promote educational equity.
Second, special additional deduction for continuing education
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. In addition, the taxpayer's expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel are deducted according to the quota of 3,600 yuan in the year when the relevant certificates are obtained. This deduction helps to improve the quality of the people and the level of vocational skills.
Third, special additional deduction for serious illness medical treatment
In a tax year, the part of medical expenses that taxpayers pay by individuals in excess of 15000 yuan, which is recorded in the social medical insurance management information system (including the self-paid part within the scope of medical insurance catalogue and the self-paid part outside the scope of medical insurance catalogue), is the medical expenses for serious illness, and can be deducted according to the limit of 80000 yuan per year. This deduction will help to alleviate the problem of poverty caused by illness and return to poverty due to illness, and ensure the basic livelihood of taxpayers.
Four, housing loan interest special additional deduction
If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing provident fund alone or together to purchase a house in China for himself or his spouse, the interest expenses incurred on the first housing loan shall be deducted according to the standard quota of 1000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. This deduction helps to reduce the economic pressure of buyers and promote the healthy development of the housing market.
Five, special additional deduction of housing rent
The housing rental expenses incurred by taxpayers who do not own their own houses in the main working cities can be deducted according to the following standards: municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, and the deduction standard is 1500 yuan per month; In addition to the cities listed in the first item, the deduction standard is1000 yuan per month for cities with registered population over1000; For cities with a registered population of no more than1000000, the deduction standard is 800 yuan per month. This deduction helps to ensure the basic needs of renters and promote the stable development of the rental market.
To sum up:
The establishment of five special additional deduction standards reflects the state's concern for people's livelihood and the reduction of taxpayers' burden. These deduction standards cover key areas such as education, medical care and housing, and help to improve the quality of life and social well-being of taxpayers. At the same time, the implementation of these deduction standards also requires taxpayers to declare according to law and strict supervision by tax authorities to ensure the fairness and effectiveness of tax policies.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 stipulates that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the balance after deducting expenses of 60,000 yuan from the income in each tax year and special deductions, special additional deductions and other deductions determined according to law.
Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 16 stipulates that:
The special additional deduction stipulated in Item 5, Paragraph 1, Article 6 of the Individual Income Tax Law includes expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.