1. Individual taxpayers of enterprise financial management institutions can click on the special additional deduction information collection in the natural person electronic tax bureau to inquire for the latest information. Special deduction can reduce the tax pressure of employees.
2. Special additional deduction refers to the newly added deduction items. The special additional tax deduction refers to the additional deduction of special expenses such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly. The special additional deduction of personal income tax follows the principles of fairness, reasonableness, benefiting people's livelihood and simplicity.
3. The state shall adjust the scope and standard of special additional deduction in a timely manner according to the changes in people's livelihood expenditures such as education, medical care, housing and pension. Legal basis: Article 2 of the Interim Measures for Special Additional Deduction of Personal Income Tax The special additional deduction of personal income tax mentioned in these Measures refers to 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 as stipulated in the personal income tax law.
4. Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income of each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law, is taxable income.