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What is the deduction scope of the special additional deduction for continuing education in the new tax deduction?
The deduction range of the special additional deduction for continuing education in the new tax deduction is from the month when continuing education with academic qualifications (degrees) enters China to the month when continuing education with academic qualifications (degrees) ends, and the longest deduction period for continuing education with the same academic qualifications (degrees) does not exceed 48 months.

According to Article 3 of the Operating Measures for Special Additional Deduction of Individual Income Tax (Trial)? The calculation time for taxpayers to enjoy the special additional deduction in accordance with the provisions is:

(1) Children's education. Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends.

(2) Continuing education. Continuing education with academic qualifications (degrees) refers to the month when continuing education with academic qualifications (degrees) was registered in China and the month when continuing education with academic qualifications (degrees) ended. The maximum deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months. Continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel shall be the year when relevant certificates are obtained.

(3) medical treatment for serious illness. The actual expenditure of medical expenses in the current year recorded by the medical security information system.

(4) Housing loan interest. From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the maximum deduction period shall not exceed 240 months.

(5) Housing rent. It is the month from the beginning of the lease period to the end of the lease period as stipulated in the lease contract (agreement). If the contract (agreement) is terminated in advance, the actual lease term shall prevail.

(6) support the elderly. From the month when the dependent reaches the age of 60 to the end of the maintenance obligation.

The period of academic (degree) education and continuing education specified in items 1 and 2 of the preceding paragraph includes the period of suspension due to illness or other non-subjective reasons, but the period of continuing to retain the student status, as well as the winter and summer vacations organized and implemented by teaching institutions in accordance with regulations.

Extended data:

"Operating Measures for Special Additional Deduction of Individual Income Tax (Trial)" 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) If a taxpayer selects a withholding agent through a remote tax payment terminal and submits special additional deduction information, the withholding agent will deduct 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.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Interim Measures for Special Additional Deduction of Individual Income Tax