1. What does special additional deduction for personal income tax mean? Special additional deduction refers to the basic deduction standard of 5,000 yuan/month + tax exemption for five insurances and one housing fund + other deductions determined in accordance with the law. Then increase the tax exemption for individual taxpayers. In layman's terms, it means that on the basis of the original tax amount, special deductions are deducted, and the tax is paid based on the remaining amount, thereby reducing the personal tax burden and increasing personal income. Special additional deductions include 7 aspects including children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, supporting the elderly, and care of infants and children under 3 years old. The special deduction information for the following year is confirmed in December of each year. Special additional deduction information can be filled in, modified, and confirmed through the Personal Income Tax APP and the official website of the Natural Person Electronic Taxation Bureau.
2. Confirmation process of special additional deductions for personal tax
1. Information does not need to be changed. If the information of special additional deductions in 2023 does not change, we only need to proceed on the basis of 2022 Just confirm. 1) Log in to the Personal Income Tax APP, click "Tax Processing" below, enter the tax processing interface, and then click "Fill in Special Additional Deductions"; 2) Click "One-click Import", then select the deduction year "2023", and click Confirm ; 3) Check whether the information is correct. If the information is confirmed to be correct, click "One-click Confirm". At this time, the system will pop up a prompt box asking whether you want to completely cover it. Click "Confirm"; 4) After the confirmation is completed, the system will prompt If submitted successfully, the special additional deduction information for 2023 will be displayed.
2. To add a new special deduction item, click "Tax Processing" - "Fill in Special Additional Deductions" and select the new declaration item to be added. Here we take the new continuing education as an example: 1) Select the deduction year" 2023", click Confirm; 2) Check the basic information. After confirming the information is correct, click Next, the system will pop up a prompt box, click "I understand". If the information is wrong, you can click "Modify"; 3) Select the type of continuing education, there are academic (degree) continuing education and vocational qualification continuing education optional, fill in according to the actual situation; 4) According to the selected type, complete the information below, Click Next; 5) Select the declaration method. If you declare through a withholding agent, you also need to check the withholding agent. The withholding agent is your current work unit; 6) Click Submit to complete the operation, and the page will also prompt a special item Attachment deduction information has been submitted.
3. Modification and invalidation If you need to modify the deduction ratios for children’s education, housing loan interest, housing rent, elderly care, etc., or invalidate certain declaration items, click "Tax Processing" - "Special Additional Deduction Modification" and void", select the option that needs to be modified or voided, and follow the prompts.
4. Query If you have completed the confirmation of special additional deduction information for personal tax, if you want to check it, you can click "Service" - "Special Additional Deduction Information Query", select the year as 2023, and you can query our application All special additional deductions.