The special additional deduction of personal income tax refers to an additional deduction that taxpayers can enjoy when filing personal income tax according to the relevant national policies and regulations. The policy aims to reduce the tax burden of taxpayers and encourage individuals to spend on education, medical care and housing loan interest. Applying for special additional deduction of personal income tax needs to meet certain conditions and procedures, including providing relevant supporting documents and filling out application forms. In order to better understand and apply this policy, taxpayers should deeply understand the details of deduction items and amount calculation, master the application process, and ensure that they can legally enjoy the right of deduction. Through reasonable application and correct operation, taxpayers can refund the special additional deduction amount of personal income tax to the maximum extent and reduce the pressure of personal tax burden.
The specific process of tax refund is as follows:
Determine the applicable special additional deduction items: according to the individual's actual situation, determine the applicable special additional deduction items, such as children's education, continuing education, housing loan interest, housing rent, supporting the elderly, etc.
Collect relevant certification materials: according to the selected special additional deduction items, collect relevant certification materials, such as children's school registration certificate, continuing education and training certificate, housing loan contract, housing lease contract, etc.
Fill in relevant information when filing personal income tax: when filing personal income tax, fill in relevant special additional deduction information according to the regulations of the tax bureau, including the type and amount of expenditure.
Tax Bureau Check Tax Refund: After the individual income tax return is submitted, the tax bureau will check the declaration information, and if there is any mistake, it can ask for additional information or conduct investigation and verification. Once verified, the tax bureau will calculate the tax refund amount according to the declaration information and transfer the tax refund amount to the bank account designated by the taxpayer.
To sum up,. Through reasonable application and correct operation, taxpayers can refund the special additional deduction amount of personal income tax to the maximum extent and reduce the pressure of personal tax burden.
Legal basis:
Notice on Issuing the Interim Measures for Special Additional Deduction of Individual Income Tax
Article 22
The maintenance expenses for taxpayers to support one or more dependents shall be uniformly deducted according to the following standards:
(1) If the taxpayer is an only child, it will be deducted according to the standard quota of 2,000 yuan per month;
(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 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.