There are special additional deductions and special additional deductions in the personal income tax calculation formula, as well as other deductions determined according to law. The meaning of special deduction may be a little unclear. In fact, we often say that the deduction of children's education and serious illness medical care is a special deduction. 1. What does the special additional deduction for personal income tax mean? 1. Special additional deduction means that in calculating the taxable amount of comprehensive income, in addition to the 5000 threshold and the special additional deduction of "three insurances and one gold", additional deductions are allowed, such as six special additional deductions for children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and support for the elderly. 2. The special deduction of expenses is an important part of this tax reform, which reduces the personal tax burden, helps the tax to better reflect the burden of different families and give full play to the function of regulating income distribution. 3. The establishment of special additional deduction is actually based on the basic expense deduction standard of 5,000 yuan/month+five insurances and one gold tax exemption+other deductions determined according to law, and then the tax exemption is increased for individual residents. In other words, every month's income is deducted from social security, then these special deductions are deducted, and then the rest is taxed. 4. The expenses specially deducted mainly include children's education expenses, continuing education expenses, medical expenses for serious illness, housing loan interest, housing rent and expenses for supporting the elderly. 5. Special additional deductions include six items: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly. 1. Children's education: RMB 1 1,000 per child per month. Tax deduction target: taxpayers whose children receive full-time academic education and preschool education (interpretation: preschool education refers to education from the age of 3 to preschool education, 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). How much can be deducted: 65438 yuan per child per month. 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. How to Submit Special Additional Deduction Information According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Operation Measures for Special Additional Deduction of Individual Income Tax (Trial) (No.60 of 20 18), Article 19 Taxpayers can submit personal special additional deduction information to withholding agents or competent tax authorities through remote tax payment terminals, electronic or paper reports [7]. Article 20 Where a taxpayer chooses a withholding agent to handle the special additional deduction for the tax year, it shall be handled in accordance with the following provisions: (1) Where a taxpayer selects a withholding agent through a remote tax terminal and submits the special additional deduction information, the withholding agent shall handle the deduction according to the deduction information received. (2) If the taxpayer directly submits information to the withholding agent by filling in the electronic or paper withholding information form, the withholding agent will import or input the relevant information into the withholding software and submit it to the competent tax authorities when handling the withholding declaration in the next month. The Deduction Information Form is in duplicate, which shall be signed (sealed) by the taxpayer and withholding agent and kept for future reference. Article 21 If a taxpayer chooses to enjoy special additional deduction when handling the declaration of final settlement and payment after the end of the year, he can submit special additional deduction information through the remote tax payment terminal, or submit an electronic or paper deduction information form (in duplicate) to the competent tax authorities at the place where the remittance is made. Where an electronic deduction information form is submitted, the competent tax authorities shall accept and print it, and after being signed by the taxpayer, one copy shall be kept by the taxpayer for future reference and the other by the tax authorities; If a paper deduction information form is submitted, one copy shall be returned to the taxpayer for future reference, and one copy shall be retained by the tax authorities after being signed by the taxpayer and checked and signed by the competent tax authorities. To sum up, special deduction refers to the items that are allowed to be deducted when calculating personal comprehensive income. There are six special deductions: children's education, continuing education, serious illness medical treatment and so on.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.