1, and the deduction standard for municipalities directly under the central government, provincial capital cities and cities with separate plans is 1500 yuan/month;
2. For cities with a registered population of 6,543.8+0,000, the deduction standard is 654.38+065.438+0,000 yuan/month;
3. For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan/month.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 26
The relevant departments and units have the responsibility and obligation to provide or assist in verifying the following information related to the special additional deduction to the tax authorities:
(a) the basic information of the registered population of the public security department, the information of family members, the information of entry and exit documents, the information of people going abroad, the death signs of the registered population and other information;
(two) the information of the health department about the medical certificate of birth and the information of the only child;
(3) marital status information of civil affairs departments, foreign affairs departments and courts;
(four) the information of students' status in the education department (including the information of continuing education and examination) and the qualification information of overseas educational institutions filed in the relevant departments;
(5) Information on students' status in technical colleges, continuing education information on professional qualifications of skilled personnel, and continuing education information on professional qualifications of professional and technical personnel in human resources and social security departments;
(six) rental information of housing and urban-rural construction departments (including public rental housing), and repayment expenditure information of housing provident fund loans related to housing provident fund management institutions;
(seven) the information about the registration of real estate in the natural resources department;
(eight) the information of the people's Bank of China and the financial supervision and management department on the repayment expenditure of housing commercial loans;
(nine) medical expenses information recorded by the medical security department in the medical security information system;
(ten) other tax-related information required to be provided as determined by the competent tax authorities of the State Council.
The format, standards and access methods of the above data and information shall be determined by the competent tax authorities of the State Council and the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in consultation with relevant departments.
If the relevant departments and units have special additional tax-related deduction information, but fail to provide it to the tax authorities as required, the main person in charge of the departments and units with tax-related information and relevant personnel shall bear corresponding responsibilities.