1. The deduction time shall be determined according to the fifth paragraph of Article 3 of the Operation Measures for Special Additional Deduction of Individual Income Tax (Trial), with the actual lease term as the deduction period.

"Operating Measures for Special Additional Deduction of Individual Income Tax (Trial)"

Article 3 The calculation time for taxpayers to enjoy the special additional deduction that meets the requirements is as follows:

(1) Children's education. Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends.

(2) Continuing education. Continuing education with academic qualifications (degrees) refers to the month when continuing education with academic qualifications (degrees) was registered in China and the month when continuing education with academic qualifications (degrees) ended. The maximum deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months. Continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel shall be the year when relevant certificates are obtained.

(3) medical treatment for serious illness. The actual expenditure of medical expenses in the current year recorded by the medical security information system.

(4) Housing loan interest. From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the maximum deduction period shall not exceed 240 months.

(5) Housing rent. It is the month from the beginning of the lease period to the end of the lease period as stipulated in the lease contract (agreement). If the contract (agreement) is terminated in advance, the actual lease term shall prevail.

(6) support the elderly. From the month when the dependent reaches the age of 60 to the end of the maintenance obligation.

Two, the amount of deduction, according to the "notice of the State Council on printing and distributing the Interim Measures for the Special Additional Deduction of Individual Income Tax", the sixth chapter of the seventeenth provisions of the standard quota deduction.

Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax

Chapter VI Housing Rent

Seventeenth taxpayers working in the main city without their own housing and housing rental expenses, can be deducted according to the following standards:

(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;

(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.

The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.

Extended data

Matters needing attention in handling rent tax deduction

"Operating Measures for Special Additional Deduction of Individual Income Tax (Trial)"

Article 15 When taxpayers enjoy the special additional deduction of housing rent, they shall fill in the main work city, the address of the leased house, the name of the lessor and the type and number of identity documents, or the name of the lessor's unit and the taxpayer identification number (social unified credit code), the starting and ending time of the lease and other information; If the taxpayer has a spouse, fill in the name of the spouse, the type and number of identity documents.

Taxpayers need to keep information for future reference, including: housing lease contract or agreement.

Article 20 Where a taxpayer chooses a withholding agent to handle special additional deductions during the tax year, it shall be handled in accordance with the following provisions:

(1) If a taxpayer selects a withholding agent through a remote tax payment terminal and submits special additional deduction information, the withholding agent will make a deduction according to the deduction information received.

(2) If the taxpayer directly submits information to the withholding agent by filling in the electronic or paper withholding information form, the withholding agent will import or input the relevant information into the withholding software and submit it to the competent tax authorities when handling the withholding declaration in the next month. The Deduction Information Form is in duplicate, which shall be signed (sealed) by the taxpayer and withholding agent and kept for future reference.

Article 21 If a taxpayer chooses to enjoy special additional deduction when handling the declaration of final settlement and payment after the end of the year, he can submit special additional deduction information through the remote tax payment terminal, or submit an electronic or paper deduction information form (in duplicate) to the competent tax authorities at the place where the remittance is made.

Where an electronic deduction information form is submitted, the competent tax authorities shall accept and print it, and after being signed by the taxpayer, one copy shall be kept by the taxpayer for future reference and the other by the tax authorities; If a paper deduction information form is submitted, one copy shall be returned to the taxpayer for future reference, and one copy shall be retained by the tax authorities after being signed by the taxpayer and checked and signed by the competent tax authorities.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Issuing the Operation Measures for Special Additional Deduction of Individual Income Tax (Trial)

Notice of the People's Government of Changtai County, Zhangzhou City-the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax