1.[endif] personal income tax deduction standard 1. Children's education is generally deducted according to the standard of 1000 yuan per child per month. Parents can choose to deduct 100% by one party or 50% by both parties. 2, belongs to the continuing education, according to the monthly 400 yuan quota deduction; If it is vocational qualification education, in the year of obtaining the relevant certificate, the fixed deduction is 3600 yuan. 3. When the housing loan interest actually occurs, it will be deducted according to the standard quota of 1000 yuan per month. 4. According to different cities, housing can be deducted according to three standards: 1500 yuan, 1 100 yuan and 800 yuan. 5. If the personal burden of serious illness medical treatment exceeds10.5 million yuan, the taxpayer will actually deduct it within the limit of 80,000 yuan when handling the annual final settlement. 6. Grandparents whose parents have reached the age of 60 and whose children have died at the age of 60, and whose breadwinner is an only child, can be deducted according to the standard of 2,000 yuan per month; If he is not an only child, he and his brothers and sisters will share 2,000 yuan each month, and the monthly share of each person will not exceed 1000 yuan. Two. According to Article 9 of the Individual Income Tax Law of People's Republic of China (PRC), "individual income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent." According to Article 3 of Supplementary Notice of State Taxation Administration of The People's Republic of China on Investigating and Handling Cases of Evading Individual Income Tax (Guo Fa [1996] No.602): "As for the identification of withholding agents, according to the provisions of the Individual Income Tax Law, units and individuals who pay income to individuals are withholding agents. It is sometimes difficult to determine the withholding agent because of the phenomenon of multiple payments between the units and individuals who pay the income and the people who get the income. In order to ensure the unity of national implementation, the identification standard is now stipulated as: all units and individuals that have been identified by the tax authorities as having the right to decide the object and amount of payment are withholding agents. " Three. Calculation method of taxable income of individual income tax = monthly income -5000 yuan (exemption amount)-special deduction (three insurances and one gold, etc. )-special additional deductions-other deductions determined according to law [3] The new tax law will be implemented as of 20 19 1 20 18 65438. According to the provisions of the new tax law, from 20 1 810/0 month1to 201812 February 3 1, the income from taxpayers' wages and salaries is subject to the individual income tax rate.