The tax authorities regularly conduct spot checks on the special additional deduction information provided by taxpayers. The new tax regulations stipulate spot checks instead of full checks, so the special additional deductions in Shandong will be investigated.

Special additional deduction means that when calculating the taxable amount of comprehensive income, in addition to the 5000 threshold and special additional deductions such as "three insurances and one gold", additional deductions are allowed, such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly.