One-click import of special deductions refers to pre-filling the information of special deductions for personal income tax into the taxpayer's income tax return, which can be used in the electronic tax bureau.

Special deductions for personal income tax are personal income taxes that are deducted when calculating the tax payable based on personal expenses in life, education, medical care, etc. At present, my country's personal income tax law stipulates a number of special deductions, including children's education, housing loan interest, supporting the elderly, continuing education, etc. When declaring personal income tax in the past, it was necessary to fill in the amounts of relevant special deduction items in sequence, which was cumbersome and prone to errors. Therefore, in order to facilitate taxpayers to declare personal income tax, the Electronic Taxation Bureau provides the function of bringing in special deductions with one click. Taxpayers can fill in the corresponding special deduction application in the electronic tax bureau in advance, and then when filling in the personal income tax return, select one-click import to automatically fill in the special deduction amount that has been applied for in the return form. However, it should be noted that when taxpayers use the one-click bring-in function, they should carefully check whether the amount brought in with one-click is correct. If you find a filling error, you can delete the special deduction information you applied for before, fill it in again and bring it in with one click.

If I forget to apply for a special deduction in the electronic tax bureau, can I fill it in directly on the personal income tax return? Can. If a taxpayer forgets to apply for a special deduction in the electronic tax bureau, he or she can also directly fill in the amount of the special deduction in the personal income tax return. However, it should be noted that you need to fill in specific expenditures and supporting materials when filling in, otherwise it may be considered by the tax authorities as an invalid deduction application.

One-click import of special deductions is a convenient function for personal income tax declaration, which can improve declaration efficiency and reduce filling errors. However, you need to carefully check whether the amount brought in with one click is correct when using it, and make modifications if necessary. If a taxpayer forgets to apply for a special deduction in the electronic tax bureau, he or she can also fill it in directly in the personal income tax return, but needs to fill in the specific expenditure and supporting materials.

Legal basis:

"Personal Income Tax Law of the People's Republic of China" Article 6 Calculation of taxable income:

(1) Residents The comprehensive income of an individual is the taxable income, which is the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.

(2) For wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting RMB 5,000 from the monthly income; income from remuneration for services, income from author remuneration, and royalties For income, the amount of each income shall be the taxable income.

(3) Business income shall be the taxable income after deducting costs, expenses and losses from the total income in each tax year.

(4) If the income from property leasing does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be Taxable income.

(5) For income from property transfer, the taxable income shall be the balance of the income from the transferred property minus the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income.