1, special additional deductions refer to six special additional deductions, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and support for the elderly, in addition to the 5000 threshold and other special additional deductions.
2. The special deduction of expenses is an important part of this tax reform, which reduces the personal tax burden, helps the tax to better reflect the burden of different families and give full play to the function of regulating income distribution.
3. The establishment of special additional deduction is actually based on the basic expense deduction standard of 5,000 yuan/month+five insurances and one gold tax exemption+other deductions determined according to law, and then the tax exemption is increased for individual residents. In other words, every month's income is deducted from social security, then these special deductions are deducted, and then the rest is taxed.
4. The expenses specially deducted mainly include children's education expenses, continuing education expenses, medical expenses for serious illness, housing loan interest, housing rent and expenses for supporting the elderly.
5. Special additional deductions include six items: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly.
Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax
Article 2 The special additional deductions for individual income tax as mentioned in these Measures refer to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the individual income tax law.
Article 8 Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period with academic qualifications (degrees). 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.
Article 9 An individual who has received continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures may choose to deduct it from his parents or himself.
Article 10 Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.