The special additional deduction for personal income tax is used to offset the amount of personal income tax payable, that is, to offset the tax calculation amount. That is, a salary of 6,000 is subject to personal income tax, but there is a special additional deduction of 1,000, and the payable income becomes 5,000, so there is no need to pay personal income tax.

Article 25 of the "Interim Measures for Special Additional Deductions for Individual Income Tax" When taxpayers enjoy special additional deductions for the first time, they shall submit relevant information about special additional deductions to the withholding agent or the tax authority. The withholding agent shall Submit relevant information to the tax authorities in a timely manner, and taxpayers are responsible for the authenticity, accuracy, and completeness of the information submitted. If the special additional deduction information changes, the taxpayer shall promptly provide the relevant information to the withholding agent or tax authorities.

According to Article 6 of the "Individual Income Tax Law of the People's Republic of China", the calculation of taxable income: (1) The comprehensive income of resident individuals shall be based on the income in each tax year minus expenses. The balance of RMB 60,000 and special deductions, special additional deductions and other deductions determined in accordance with the law shall be the taxable income. (2) For wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting RMB 5,000 in expenses from the monthly income; income from remuneration for services, author’s remuneration, and royalties shall be calculated based on the amount of each income is taxable income. (3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year. (4) For income from property leasing, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. (5) For income from property transfer, the taxable income shall be the balance of the income from the transfer of property minus the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income