Special additional deductions include six items: children's education, continuing education, serious illness medical care, housing loan interest, housing rent and support for the elderly. Children's education: the taxpayer's children are in the stage of preschool education to full-time academic education, which is deducted according to the standard of 1000 yuan per child per month. The expenses of continuing education for taxpayers with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period of academic qualifications (degrees).

The conditions and standards of the special additional deduction policy are as follows:

1, children education

The taxpayer's children are in the stage of preschool education to full-time academic education, and are deducted according to the standard of 1000 yuan per child per month. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.

2. Continuing education

Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. 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 in the year when relevant certificates were obtained.

3. Serious illness medical treatment

In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.

4, housing loan interest

If taxpayers or their spouses use individual housing loans or housing accumulation funds of commercial banks alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months.

5. Housing rent

The rental expenses incurred by taxpayers who do not own their own houses in their main working cities shall be deducted according to the monthly standard of1500/1100/800 yuan. If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.

Step 6 support the elderly

Only children are deducted by 2000 yuan per month, and non-only children and other brothers and sisters are deducted by 2000 yuan. The monthly contribution of each person cannot exceed 1000 yuan. Supporters refer to parents who have reached the age of 60 and grandparents who have passed away.

2. What is the deduction standard for personal income tax loans?

Personal income tax loan deduction standard is:

65,438+0,65,438+0,000 yuan per month, and the person who does not leave the land for the longest deduction period can be determined as a tax year according to the agreement between husband and wife.

2. Old tax deduction conditions for mortgage interest: the first home loan interest expenses incurred by me or my partner, bank or housing provident fund holder or spouse when buying a house in China.

Individual Income Tax Law of the People's Republic of China

Article 15

Public security, the People's Bank of China, financial supervision and management and other relevant departments shall assist the tax authorities to confirm the identity of taxpayers and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban and rural construction, public security, the People's Bank, financial supervision and tax authorities provide taxpayers' children with education, continuing education, serious illness medical care, mortgage interest, housing rent and support for the elderly.

3. What are the standards and conditions for tax loan deduction?

The deduction standard for individual tax loans is that the loan interest is actually deducted in the current year according to the standard amount of 1 000 yuan per month, and the longest deduction period is no more than 240 months. Taxpayers can only enjoy the interest deduction of the first home loan once. The condition for deduction of individual tax loans is that taxpayers or their spouses use commercial loans or provident fund loans alone or jointly to buy houses for themselves or their spouses in China. In addition, the house purchased by the loan must belong to the first house, and the loan still needs to be repaid. The mortgage loan is still in the year when the loan interest actually occurs, and the housing loan interest expense cannot be deducted at the same time as the housing rent special deduction. In other words, if you want to use a mortgage to deduct a tax, you can only choose one. Deduction method: 1. Single or joint purchase: the husband and wife agree that one of them can choose to deduct; 2. Purchase separately before marriage: you can choose one house after marriage, which will be deducted by the lender at a monthly rate of 1 000 yuan; Or deducted by both husband and wife from their respective housing loan interest expenses according to the monthly 500 yuan. The month when the loan contract stipulates repayment to the month when the loan is fully paid off or the loan contract is terminated. The maximum deduction period of housing loan interest shall not exceed 240 months. According to Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax, if taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 1,000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house. Fifteenth agreed by both husband and wife, can choose to be deducted by one of them, the specific method of deduction shall not be changed within a tax year. For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.

Four, special additional deduction of commercial loan deduction standard?

There is no commercial loan in the special additional deduction, only housing loan. If it is the first home loan, you can deduct 1000 yuan every month.