Legal subjectivity:

Although every citizen in our country who meets the threshold needs to pay personal income tax, citizens with special circumstances can also apply for special personal income tax deductions . 1. How to declare personal income tax deduction. There are two ways to declare personal income tax deduction: individual self-declaration and unit withholding. Download the "Deduction Information Form" and print it. After filling it out, submit it to the unit, and then let the unit pay the personal tax on its behalf. For working taxpayers, they need to fill in the special additional deduction information form for personal income tax. This form is the key to tax deduction. You can download and print the "Deduction Information Form" on the official website of the State Administration of Taxation. It can also be filled in through the personal income tax APP. After the unit finance department enters the information into the relevant system, taxpayers can enjoy the tax deductions they deserve. It should be reminded that individuals can fill in and submit personal special deduction information through the personal income tax APP, and then choose to withhold personal income tax through a withholding agent. The tax authority will push the employee’s work and residence to the company’s natural person withholding customer End system, and then declare the deduction normally, no other operations are required. 2. Individual tax deduction items 1. Interest expenses on the first home loan incurred by the taxpayer or his or her spouse can be deducted at a fixed amount of 1,000 yuan per month; 2. Housing rent can be deducted at a fixed amount of 800 yuan per month depending on the city where the taxpayer rents the house. A fixed deduction of RMB 1,200 to RMB 1,200; 3. Taxpayers who support parents over 60 years old (inclusive) shall be deducted at a fixed amount of RMB 2,000 per month; 4. Expenditures related to preschool education and academic education for taxpayers’ children shall be deducted on a per-child basis. A standard fixed deduction of 12,000 yuan per year (1,000 yuan per month); taxpayers who receive academic or non-academic continuing education expenses can deduct a fixed amount of 3,600 yuan or 4,800 yuan per year during the specified period; 5. For serious illness medical treatment, taxpayers The portion of out-of-pocket medical expenses incurred in a tax year exceeding RMB 15,000 can be deducted within the annual limit of RMB 60,000. 3. The public has misunderstandings about the “threshold” of personal income tax exemption. The correct term should be "personal income tax exemption amount." There is a strict difference between "threshold point" and "exemption amount": the so-called threshold point is the limit at which the taxable object reaches the taxable amount and starts to be taxed. No tax will be levied when the amount of taxable objects does not reach the threshold. Once the amount of a taxable object reaches or exceeds the threshold, tax will be imposed on the entire amount, instead of only the portion exceeding the threshold. The so-called exemption amount refers to the amount exempted from taxation in the total amount of taxable objects. It is an amount deducted in advance from the total amount of taxable objects according to certain standards. The portion of the exemption amount is not taxed, only the portion exceeding the exemption amount is taxed. The difference between the two is: assuming the number is 2,000 yuan, your monthly salary is 2,001 yuan. If it is the exemption amount, 2,000 yuan will be exempted, and only the excess 1 yuan will be taxed. If it is the threshold, it is not enough. There is no need to pay tax on the amount exceeding 2,000 yuan, and the tax is paid in full on the amount exceeding 2,000 yuan, that is, the tax is paid based on 2,001 yuan. According to legal regulations, there are two ways to declare individual tax deductions: individual self-declaration and unit withholding. You can download the deduction information form and print it, fill it out and give it to the unit, and then let the unit pay the individual tax on its behalf. There is no need to do it yourself. operate. The law is objective:

"Individual Income Tax Law of the People's Republic of China"

Article 11

Comprehensive income obtained by resident individuals shall be calculated on an annual basis. Income tax;

If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or per-time basis;

If it is necessary to handle final settlement, the tax shall be paid in advance. Final settlement must be made between March 1st and June 30th of the following year in which the income is obtained. The withholding and prepayment measures shall be formulated by the taxation department of the State Council. If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse. If a non-resident individual obtains income from wages, salaries, remuneration for services, author remuneration and royalties, and there is a withholding agent, the withholding agent shall withhold and remit taxes on a monthly or per-time basis, and no settlement shall be made. Pay off.

"Personal Income Tax Law of the People's Republic of China"

Article 11

Personal income tax is calculated on an annual basis for resident individuals who obtain comprehensive income;< /p>

If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or per-time basis;

If it is necessary to handle final settlement and settlement, the tax shall be paid when the income is obtained. The settlement and settlement shall be handled between March 1st and June 30th of the following year. The withholding and prepayment measures shall be formulated by the taxation department of the State Council. If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse. If a non-resident individual obtains income from wages, salaries, remuneration for services, author remuneration and royalties, and there is a withholding agent, the withholding agent shall withhold and remit taxes on a monthly or per-time basis, and no settlement shall be made. Pay off.