It aims to help taxpayers correctly confirm the annual special additional deduction information and ensure that they enjoy the corresponding preferential tax policies. The following are the detailed operation steps.
First, understand the special additional deduction items
First of all, taxpayers need to know the specific items of special additional deduction, including children's education, continuing education, serious illness medical care, housing loan interest, housing rent and supporting the elderly. According to the individual's actual situation, select the eligible deduction items.
Second, log in to the personal income tax APP or web page.
Taxpayers need to use the personal income tax APP or visit the official website of the tax department to log in to their tax accounts. Ensure that the account information is accurate, so as to carry out subsequent operations smoothly.
Three, enter the special additional deduction confirmation interface.
On the APP or webpage, find the entrance for special additional deduction confirmation, and click to enter the confirmation interface. In this interface, taxpayers can view the deduction information that has been reported.
Fourth, check and confirm the deduction information
Taxpayers should carefully check the reported deduction information to ensure that all information is accurate. If necessary, the information can be modified or supplemented. After the verification is correct, click the Confirm button to complete the confirmation of deduction information.
V. Submit and save the confirmation results.
After confirming the deduction information, the taxpayer shall submit and save the confirmation result. The tax authorities will review the information submitted to ensure that taxpayers enjoy the correct preferential tax policies.
Sixth, pay attention to follow-up notices and reminders
After the confirmation operation is completed, taxpayers should pay attention to the follow-up notices and reminders of the tax authorities, keep abreast of the changes in the deduction policy, and ensure that they can continue to enjoy tax benefits.
To sum up:
The 2024 Special Additional Deduction Confirmation Operation Guide requires taxpayers to understand the deduction items, log in the tax account, enter the confirmation interface, check the information, submit and save the results, and pay attention to the follow-up notice. Through correct operation, taxpayers can ensure to enjoy preferential tax policies and reduce the tax burden.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 stipulates that:
The comprehensive income of individual residents shall be the taxable income after deducting expenses of 60,000 yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law.
Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 25 stipulates that:
Taxpayers shall fill in the relevant information of special additional deduction when filing tax returns with the competent tax authorities at the place where they work and are employed. At the same time, the taxpayer shall submit the relevant retained materials for future reference to the withholding agent or the competent tax authorities.