According to the relevant policies and regulations of individual income tax, taxpayers and withholding agents should fill in the Declaration Form of Individual Income Tax Reduction and Exemption when filing tax returns.
This form is applicable to tax reduction or exemption for individuals in the tax year, and tax concessions are enjoyed by withholding agents or individuals when filing their own tax returns.
In addition, pay attention to the deadline when submitting this form to the tax authorities.
Individuals who need to enjoy tax reduction or exemption should submit this form to the withholding agent in time for information collection.
When the withholding agent declares withholding, if the individual needs to enjoy tax reduction or exemption, the withholding agent shall submit this form together.
Individuals who need to enjoy tax relief and take the form of self-declaration shall submit this form together with self-declaration according to the time stipulated in the tax law.
It is worth mentioning that if this form is submitted in paper form, it is recommended to fill it out and print it in duplicate by computer, and the taxpayer (withholding agent) and the tax authorities each keep one copy.
Relevant policies of tax reduction and exemption
In the first case, children who are educated at home can enjoy the personal income tax relief policy:
If you have educated children at home, you can enjoy the personal income tax relief policy. According to the relevant national laws, if one child in your family is educated, you can enjoy a monthly salary of 1500, which is not included in the personal income tax. If you have two educated children, it is 3,000 yuan, excluding personal income tax, you can enjoy the personal income tax reduction and exemption policy.
In the second case, if there are elderly people in the family who need to support them, they can also enjoy the personal income tax reduction and exemption policy:
Also, if you are an only child and have an elderly person to support at home, you can enjoy a monthly salary of 2,000 yuan without personal income tax. However, if you are not an only child, you need to share the 2000 yuan with your brothers and sisters. For the specific expenses, see the expenses shared equally, excluding these expenses.
In the third case, you can also enjoy the personal income tax reduction and exemption policy by purchasing relevant health insurance:
According to relevant national laws and regulations, individuals who purchase health insurance can enjoy the monthly salary of 200 yuan, which is not included in personal income tax. Therefore, he bought relevant insurance and can also enjoy the personal income tax reduction and exemption policy, which is also stipulated by relevant national laws.
The above article is actually very simple to answer your question about how to declare tax exemption for social security. Fill in the social security paid by us in the tax exemption column of the declaration form. If it meets the special additional deduction policy, it can also be filled in. You can see if you meet the conditions of special deduction according to the above expansion. This is the whole explanation of this article.