What is the special additional deduction? What is the standard?
The special additional deduction of personal income tax refers to six special additional deductions stipulated in the personal income tax law, such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly. It is one of the supporting measures to implement the newly revised individual income tax law.
In terms of children's education, the expenses related to taxpayers' children receiving preschool education or full-time academic education are deducted according to the standard of 1000 yuan per child per month.
In terms of continuing education, taxpayers' expenses for continuing education with academic qualifications (degrees) in China are deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
In terms of serious illness medical treatment, in a tax year, the part of the taxpayer's medical expenses related to basic medical insurance that exceeds10.5 million yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) will be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
As for housing loan interest, the taxpayer or his spouse alone or * * * together with personal housing loan purchases a house for himself or his spouse in China from a commercial bank or housing accumulation fund. The first housing loan interest expense incurred is deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the longest deduction period is no more than 240 months. Taxpayers can only enjoy a first home loan interest deduction.
In terms of housing rent, the deduction standard for municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council is 1.500 yuan per month; In addition to the cities listed above, the deduction standard is 100 yuan per month for cities with registered population100000 or more; For cities with a registered population of no more than 6.5438+0 million (inclusive), the deduction standard is 800 yuan per month.
In terms of supporting the elderly, if the taxpayer is an only child, it will be deducted according to the standard of 2,000 yuan per month; If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1 000 yuan.
In addition, the personal income tax APP shows that in order to improve the tax experience and reduce the tax burden, if you have declared and handled special additional deductions in previous years, you can check and confirm the information you have declared with one click; If it is not confirmed in time due to busy work and other reasons, the reported exclusive deduction information will be automatically regarded as valid and postponed to 2022.