Extended data:
Operation of special tax deduction declaration process:
Open the personal income tax APP, click "special additional deduction declaration" or "I want to do tax" on the home page, then click "special additional deduction declaration", and then select the information to declare.
Tip: Taxpayers can submit special additional deduction information once a year. The special additional deduction for personal income tax refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly as stipulated in the personal income tax law.
Children's education: refers to the expenses related to children's preschool education or full-time education, which are deducted according to the standard of 1 000 yuan per child per month.
Continuing education: The expenses for taxpayers to receive continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education.
Serious illness medical treatment: The medical expenses related to basic medical insurance incurred by taxpayers in a tax year, after deducting medical insurance reimbursement, the part whose personal burden exceeds 1.5 million yuan, will be deducted within the limit of 80,000 yuan when the taxpayer handles the annual settlement.
Calculation formula of special additional deduction for individual tax:
Taxable income = income and salary -5000 threshold-three insurances and one gold-special additional deduction-other relevant deductions according to law.
Example 1: special additional deduction for children's education
According to the relevant standards, each taxpayer's children can deduct 12000 yuan every year, and each taxpayer can deduct 1000 yuan every month, which is a fixed deduction, and this standard is implemented in all regions.
For example, Mr. Wang's monthly salary 15000 yuan. This year, his daughter is 7 years old and is going to the first grade of primary school. How to operate the special additional deduction for children's education?
65438+5000 yuan -5000 yuan (starting point)-1200 yuan (three insurances and one gold)-1000 yuan (children's education) =7800 yuan, which means that Mr. Wang's actual tax payable is 7800 yuan. In the absence of additional deduction for children's education, Mr. Wang needs to pay taxes of 8800 yuan.