First of all, understand the content of special deduction.
Before filling in the special additional deduction of personal income tax in Beijing, we must first understand the items that can be deducted, such as children's education, continuing education, housing loan interest, housing rent, and supporting the elderly. Each item has its own specific deduction standards and conditions, and taxpayers need to choose the applicable deduction items according to their actual conditions.
Second, prepare relevant certification materials.
In order to prove the authenticity of the special deduction information you fill in, you need to prepare relevant certification materials. For example, the deduction of children's education requires proof of their school status; The deduction of housing loan interest requires the provision of loan contracts and repayment records. Only by ensuring that the materials provided by you are true and complete can you successfully pass the audit of the tax department.
Third, fill in the special deduction information.
In the personal income tax declaration system, fill in the special deduction information step by step according to the prompt. Ensure that the contents filled in are consistent with the supporting materials provided to avoid mistakes and omissions. At the same time, pay attention to check whether the deduction amount meets the requirements to avoid tax risks caused by improper filling.
Fourth, submit the declaration and wait for review.
After filling in the special deduction information, submit the declaration and wait for the tax department to review. The tax department will verify the special additional deduction information you submitted, and may ask you to provide further supporting materials when necessary. Please keep your contact information open so as to receive the notice from the tax authorities in time.
To sum up:
To fill in the special personal income tax deduction in Beijing, you need to know the deduction content, prepare relevant supporting materials, fill in the information correctly and submit the declaration. In the process of filling in, we must ensure the authenticity and accuracy of the information to avoid tax risks. At the same time, pay attention to the notices and requirements of the tax authorities and cooperate with the tax authorities to complete the audit work in time.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
individual income tax law of the people's republic of china rules for its implementation
Article 25 provides that:
According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals are deducted from the taxable income of taxpayers.