Hello, the expenses that can be deducted from the personal income tax are as follows: The pre-tax deduction items of personal income tax for wages and salaries are as follows: 1. According to Article 6 of the Individual Income Tax Law of People's Republic of China (PRC), the taxable income is the balance after deducting expenses of 3,500 yuan from monthly income. In addition, it complies with the provisions of Article 28 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, and the deduction standard for additional expenses is 1300 yuan. Namely: (1) foreigners working in foreign-invested enterprises and foreign enterprises in China; (2) Foreign experts employed by Chinese enterprises, institutions, social organizations and state organs; (3) Individuals who have a domicile in China and work or are employed outside China to obtain wages and salaries; (four) other personnel determined by the competent departments of finance and taxation of the State Council. 2. According to Article 25 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, according to the provisions of the state, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by the unit for individuals shall be deducted from the taxable income of taxpayers. In other words, individuals who receive housing provident fund, medical insurance and basic old-age insurance are exempt from personal income tax. Three. Allowances and subsidies. (1) One-child allowance, childcare allowance. (2) Travel allowance and meal-missing allowance as stipulated in the tax law. Travel allowance and meal supplement are only allowed within the scope stipulated by the state finance, and personal income tax is also calculated for the excess. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Determining the Scope of Allowance for Missed Meals (Caishui [1995] No.82) stipulates that document No.089 of State Taxation Administration of The People's Republic of China stipulates that the allowance for missed meals is not taxed, which means that according to the regulations of the financial department, individuals cannot work in urban areas or suburbs on business, nor can they return to eat at their workplace, but they really need to eat out. Housing subsidies, medical subsidies and supplementary old-age insurance paid by enterprises to individuals in cash should be fully included in the current salary income of recipients, and personal income tax should be levied. (3) The deduction standards of communication subsidies vary from place to place. Generally speaking, what is within the standard can be deducted according to the facts, and what is beyond the standard should be incorporated into wage income for personal income tax.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.