Legal subjectivity:

If a taxpayer has a special additional deduction for personal income tax stipulated by law, he or she can be exempted from this part when paying personal income tax and reduce his or her burden. 1. How to declare special deductions for personal income tax. Log in to the personal tax APP and fill in the declaration according to the special additional deduction items for personal income tax that you want to apply for. 1. Before filling in "Children's Education", you need to prepare your children's education information, children's and spouse's ID numbers. After completing the filling, you need to set the deduction ratio. 2. Before filling in the "housing rent" report, you need to prepare the housing rental information, work city information, etc. Note: Since housing rent and mortgage interest can only be deducted, the system prompts "If you have already filled in housing loan interest, please do not fill in this form" when filling in the form. 3. Before filling in the "Housing Loan Interest" report, you need to prepare the property ownership certificate, loan contract and other information. At the same time, the system also prompts "If you have already filled in the housing rental information, please do not fill in this form." 4. Before filling in the report of "supporting the elderly", you need to prepare the dependent person's information such as ID card information, *** and dependent information (only children do not need to fill in); children who are not only children also need to fill in the sharing method. Note: If the taxpayer is an only child, the standard deduction is 2,000 yuan per month. Children who are not the only child need to fill in the form of *** and dependents, and the amount shared by each person cannot exceed 1,000 yuan per month. It can be divided equally or agreed upon by the caregivers, or it can be designated by the dependent. 5. Before filling in "continuing education", you need to prepare continuing education information: if it is continuing education for academic qualifications (degree), you need to fill in the education stage, enrollment time, and graduation time; if it is continuing education for professional qualifications, fill in the type of education, the time when the certificate was obtained, Certificate name, certificate number, and issuing authority. 6. Before filling in the "Critical Illness Medical Treatment" report, you need to prepare patient information and medical information. 2. Special additional deductions for personal income tax items include six items: children’s education, continuing education, medical treatment for serious illnesses, housing loan interest, housing rent, and supporting the elderly. 1. Children’s education related expenditures for taxpayers whose children receive full-time academic education, and whose children are in the preschool education stage from the age of 3 to primary school, shall be deducted at a standard fixed amount of 1,000 yuan per child per month. Parents can choose to have one party deduct 100% of the deduction standard, or both parties can deduct 50% of the deduction standard. 2. Continuing education taxpayers’ expenditures on continuing education for academic qualifications (degrees) in China shall be deducted at a fixed amount of RMB 400 per month during the academic qualification (degree) education period. The deduction period for continuing education for the same degree shall not exceed 48 months. Taxpayers who receive continuing education for professional qualifications for skilled personnel and continuing education for professional and technical personnel will deduct a fixed amount of RMB 3,600 in the year in which they obtain relevant certificates. Individuals who receive continuing education for a bachelor's degree or below can choose to deduct it for themselves or their parents. 3. Special additional deduction for serious illness medical treatment. In a tax year, the taxpayer’s medical expenses related to the basic package, and the accumulated personal burden after deducting medical insurance reimbursement exceeds 15,000 yuan, shall be paid by the taxpayer when handling the annual settlement. Deductions will be made within the limit of 80,000 yuan. The medical expenses incurred by taxpayers can be deducted by themselves or their spouses, and for minor children, their parents can deduct the expenses. 4. Housing loan interest taxpayers use commercial bank or housing provident fund personal housing loans to purchase housing in China for themselves or their spouses alone or jointly, and the interest expenses incurred on the first housing loan will not be paid until the loan interest is actually incurred. Each year, a fixed deduction of RMB 1,000 per month will be made, and the deduction period shall not exceed 240 months. Couples can choose to have one spouse deduct the deduction, and the deduction method cannot be changed within a tax year. 5. Housing rent in municipalities directly under the Central Government, provincial capital cities, cities with independent state planning and other cities determined by the State Council is 1,500 yuan per month; except for the cities listed above, cities with a registered population of more than 1 million in municipal districts are 1,100 yuan per month; except for the first item Outside of the listed cities, cities with a registered population of less than or equal to 1 million in the municipal district are charged 800 yuan per month. 6. If the taxpayer supporting the elderly is an only child, a standard deduction of 2,000 yuan per month will be deducted. If the taxpayer is not an only child, the monthly deduction limit of 2,000 yuan will be shared among his brothers and sisters. The amount shared by each person cannot exceed 1,000 yuan per month. 3. Collection and management of personal income tax Personal income tax adopts two tax payment methods: tax withholding at source and self-declaration. The income earner is the taxpayer, and the unit or individual who pays the income is the withholding agent. If wages and salaries are obtained from two or more places and are subject to withholding obligations, taxpayers shall declare and pay taxes on their own. The monthly taxes deducted by the withholding agent and the monthly taxes payable by self-declaring taxpayers should be paid to the state treasury within seven days of the following month, and tax returns should be submitted to the tax authorities. According to legal regulations, there are many special deduction items for personal income tax. Taxpayers can log in to the personal tax APP and fill in the declaration based on the special additional deduction items for personal income tax that they want to apply for. The law is objective:

The calculation of taxable income in Article 6 of the "Individual Income Tax Law of the People's Republic of China": (1) The comprehensive income of resident individuals shall be calculated by deducting the amount of income in each tax year. The balance after excluding expenses 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. Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%. When individuals donate their income to public welfare undertakings such as education, poverty alleviation, and relief for those in need, the portion of the donation that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from the taxable income; the State Council stipulates If donations to public welfare charities are fully deductible before tax, such provisions shall apply. The special deductions specified in the first paragraph of paragraph 1 of this article include basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident funds paid by individual residents in accordance with the scope and standards stipulated by the state; special additional deductions include children’s education , continuing education, serious illness medical treatment, housing loan interest or housing rent, support for the elderly and other expenditures, the specific scope, standards and implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for filing.