1. Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2018] No.41): Article 22 The maintenance of a taxpayer supporting one or more dependents shall be uniformly deducted according to the following standards: if the taxpayer is an only child, it shall be deducted according to the standard quota of 2,000 yuan per month; If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1 000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year. Twenty-third the term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents whose children have passed away. Twenty-ninth parents mentioned in these Measures refer to biological parents, stepparents and adoptive parents. The term "children" as mentioned in these Measures refers to legitimate children, illegitimate children, stepchildren and adopted children. If a person other than his parents acts as a guardian of a minor, the provisions of these measures shall apply mutatis mutandis.
2. The special additional deduction for supporting the elderly refers to the taxpayer's expenses for supporting one or more parents who have reached the age of 60 and grandparents whose children have passed away, which can be deducted in accordance with the standard set by the tax bureau. The special additional deduction for supporting the elderly is one of the special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC). The special additional deduction of personal income tax refers to seven special additional deductions such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing payment, supporting the elderly and nursing infants under 3 years old stipulated in the personal income tax law.