There are special deductions and special additional deductions in the calculation formula of individual income tax, as well as other deductions determined according to law. The meaning of the special deduction may be a little unclear. In fact, the deduction for children's education and medical treatment for serious illness that we often talk about belong to the special deduction. 1. What does the special deduction of personal income tax mean? 1. The special additional deduction refers to six items that are allowed to be deducted, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly, in addition to the 5 threshold and other special deductions. 2. The special deduction of expenses is an important part of this tax reform, which reduces the personal tax burden, helps the tax to better reflect the burden of different families, and gives full play to the function of adjusting income distribution. 3. The establishment of special additional deductions is actually based on "basic expense deduction standard of 5, yuan/month+five insurance and one gold tax exemption+other deductions determined according to law", and then the tax exemption is increased for individual residents. That is to say, the monthly income is deducted from social security, and then these special deductions are deducted, and then the remaining amount is taxed. 4. The expenses specially deducted mainly include children's education expenses, continuing education expenses, serious illness medical expenses, housing loan interest, housing rent and expenses for supporting the elderly. 5. The special additional deduction includes six items: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly. First, children's education: 1 yuan tax deduction for each child: taxpayers whose children receive full-time academic education and pre-school education (interpretation: pre-school education refers to education from the age of 3 to the pre-primary school, and full-time academic education includes: primary and junior high school education, ordinary high school/secondary vocational/technical education, college/undergraduate/postgraduate/doctoral students). How much can be deducted: 1 yuan for each child per month, either 5% for parents or 5% for parents. Second, continuing education: monthly 4 yuan tax deduction target: taxpayers who receive continuing education with academic qualifications (degrees); How much can taxpayers who receive continuing education for professional qualifications of skilled personnel and professional and technical personnel deduct: the monthly 4 yuan for continuing education for academic qualifications (the deduction period for the same academic qualification/degree does not exceed 48 months), and they can choose to deduct it by themselves or their parents; Skilled personnel, professional and technical personnel occupation qualification certificate that year, deduct 36 yuan. Third, medical treatment for serious illness: the annual limit is 8, yuan. The tax deduction target is the taxpayer whose personal burden (self-paid part within the scope of medical insurance catalogue) exceeds 15, yuan after deducting medical expenses related to basic medical insurance reimbursement. How much can be deducted: the annual limit is 8 thousand yuan, which can be deducted by myself or my spouse; The medical expenses of minor children shall be deducted by one parent. Fourth, housing loan interest: monthly 1 yuan tax deduction object: how much can taxpayers pay the interest on the first housing loan deduct: monthly 1 yuan, with the deduction period not exceeding 24 months (in the year when the loan interest occurs) Fifth, housing rent: 8 yuan per month-5 yuan tax deduction object: there is no self-owned house in the working city, and how much can taxpayers who incur rental expenses deduct: 1,5 yuan per month for municipalities directly under the central government, provincial capitals, cities with separate plans and other cities identified by the State Council. 1,1 yuan per month for cities with a registered population of more than 1 million in municipal districts; Cities with a registered population of no more than 1 million under the jurisdiction of the city are in 8 yuan every month. Sixth, supporting the elderly: 2, yuan per month. Taxpayers: taxpayers who support one or more parents who are over 6 years old, and grandparents who are over 6 years old and whose children have passed away. How much can be deducted: the only child is 2 yuan per month; Non-only children and brothers and sisters share the deduction amount of 2, yuan per month, and each person does not exceed 1 yuan per month. II. How to Submit Information for Special Additional Deduction According to the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Operation Measures for Special Additional Deduction of Individual Income Tax (Trial) (No.6, 218), Article 19 Taxpayers can submit personal special additional deduction information to withholding agents or competent tax authorities through remote tax payment terminals, electronic or paper reports [7]. Article 2 Where a taxpayer chooses a withholding agent to handle the special additional deduction in the tax year, it shall be handled in accordance with the following provisions: (1) Where a taxpayer selects a withholding agent through a remote tax terminal and submits the special additional deduction information, the withholding agent shall handle the deduction according to the received deduction information. (2) If the taxpayer directly submits the information to the withholding agent by filling out the electronic or paper Deduction Information Form, the withholding agent will import or input the relevant information into the withholding software, and submit it to the competent tax authorities when handling the withholding declaration in the next month. The Deduction Information Form shall be made in duplicate, and the taxpayer and withholding agent shall keep it for future reference after signing (sealing). Article 21 If a taxpayer chooses to enjoy special additional deduction when applying for the declaration of final settlement and payment after the end of the year, it can submit the special additional deduction information through the remote tax payment terminal, or submit the electronic or paper Deduction Information Form (in duplicate) to the competent tax authority of the remittance place. If the electronic Deduction Information Form is submitted, the competent tax authorities shall accept and print it, and after it is signed by the taxpayer, one copy shall be kept by the taxpayer for future reference and the other by the tax authorities; If the paper Deduction Information Form is submitted, one copy will be returned to the taxpayer for future reference and one copy will be retained by the tax authorities after the taxpayer signs it and the competent tax authorities accept the signature. To sum up, the special deduction refers to the items that are allowed to be deducted when calculating personal comprehensive income. There are six special deductions: children's education, continuing education, serious illness medical care and so on.