The expenses related to the taxpayer's children's pre-school education and academic education shall be deducted according to the standard of 12000 yuan per child per year (1000 yuan per month).

Special additional deduction for continuing education

Taxpayers' expenses for continuing education with academic qualifications shall be deducted according to the quota of 4,800 yuan per year (400 yuan per month) during the period of academic education. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan per year in the year when relevant certificates are obtained.

2, serious illness medical special additional deduction

In a tax year, the medical expenses recorded by the social medical insurance management information system (including the self-paid part within the scope of the medical insurance catalogue and the self-paid part outside the scope of the medical insurance catalogue) exceed10.5 million yuan, and the part borne by individuals is the medical expenses for serious illness, which can be deducted according to the standard limit of 60,000 yuan per year. The special additional deduction for serious illness medical treatment shall be deducted by the taxpayer when handling the final settlement.

3. Special additional deduction for housing rent

Taxpayers and their spouses have no housing in the taxpayer's main working city, but the rental expenses incurred in renting housing in the main working city can be deducted according to the following standards:

(1) The rented house is located in municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the State Council, and the deduction standard is14,400 yuan per year (per month 1200 yuan);

(2) If the rented house is located in other cities and the registered population in the municipal area exceeds 6,543,800+0,000, the deduction standard is 6,543,800+0,200 yuan per year (6,543,800 yuan per month).

(3) If the rented house is located in other cities and the registered population in the municipal area does not exceed 1 10,000 (inclusive), the deduction standard is 9,600 yuan per year (800 yuan per month).

Special additional deduction for supporting the elderly

Taxpayers' maintenance expenses for parents and other legal dependents over 60 years of age can be deducted according to the following standards:

(1) If the taxpayer is an only child, it will be deducted according to the standard quota of 24,000 yuan per year (2,000 yuan per month);

(2) If the taxpayer is a non-only child, he and his brothers and sisters shall enjoy the deduction of 24,000 yuan per year (2,000 yuan per month). Sharing methods include equal sharing, designated sharing by dependents or agreed sharing by dependents, and the specific sharing methods shall not be changed within a tax year. In case of designated allocation or agreed allocation, the maximum deduction for each taxpayer's allocation shall not exceed 12000 yuan per year (1000 yuan per month), and a written allocation agreement shall be signed. If the specified distribution is inconsistent with the agreed distribution, the specified distribution shall prevail. Taxpayers who support two or more elderly people are not deducted twice according to the number of elderly people.

Legal basis:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income of each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law, is taxable income; (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be 5,000 yuan less the monthly income, that is, the income from royalties. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (4) If the income from property lease does not exceed 4,000 yuan each time, and the expenditure exceeds 8,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to charitable causes such as education, poverty alleviation and poverty alleviation. If the donation amount does not exceed 30% of the taxable income declared by taxpayers, it may be deducted from their taxable income. If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.