What items does the special tax deduction include?
Special tax deduction includes "three insurances and one gold".
Specifically, "three insurances" refer to medical insurance, endowment insurance and unemployment insurance; "One gold" refers to the housing accumulation fund. Of course, the enterprise does not pay the employees, and these expenses can't be deducted before tax.
The specific proportion of "three insurances and one gold" varies from place to place. We can follow the local regulations when calculating.
In addition, it should be noted that "three insurances and one gold", as a special tax deduction, can be deducted in full before tax without multiplying the relevant proportion.
Among the "five insurances and one gold", why only "three insurances and one gold" can be deducted before tax?
It's actually a good question and answer. As long as you understand why "three insurances and one gold" can be deducted, this problem will be solved!
"Three insurances and one gold" need to be paid by individuals, so it can be deducted before tax. Maternity insurance and industrial injury insurance in "five insurances and one gold" do not need to be borne by individuals, so individuals naturally cannot make pre-tax deduction when calculating individual taxes.
The amount of special tax deduction must be the amount actually borne by us personally, but it cannot include the part borne by the enterprise.
Of course, now that maternity insurance has been incorporated into medical insurance, it will not affect the calculation of special tax deduction. After all, even if maternity insurance is included in medical insurance, there is no need for individuals to bear the relevant expenses.
What is special additional deduction?
When calculating individual tax, not only special additional deductions can be deducted, but also special additional deductions and other statutory deductions can be deducted.
What easily confuses us here is that both special deductions and special additional deductions have been made.
The special deduction is "three insurances and one gold", as mentioned above. There are six special additional deductions, specifically: continuing education, children's education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly.
1, continuing education
Continuing education mainly includes education (degree) continuing education expenditure and
Expenditure on continuing education of vocational qualifications.
The deduction time of continuing education expenses for academic qualifications (degrees) cannot exceed 48 months, that is, 4 years; but
Expenditure on continuing education of vocational qualifications can only be deducted before tax in the year when taxpayers obtain relevant certificates.
2、
Children education
The deduction limit is calculated according to the number of children. The deduction standard for each child is 1000. If there are three children, the total amount that parents can deduct is 3000.
Moreover, children can also deduct related expenses in the preschool education stage. For the special additional deduction for children's education, one parent can deduct it before tax; It can also be deducted by both parents according to 50% of the total cost.
3. Serious illness medical treatment
After all, medical treatment for serious illness is special. No longer deducted in advance, but deducted in the annual final settlement. The deduction limit for serious illness medical treatment is 80000. Note that this is calculated according to the solar calendar year, not the whole hospitalization period. And it can only be deducted before tax after discharge.
4, housing loan interest and housing rent
We can only enjoy one of the housing loan interest and housing rent, after all, if you have a house.
there's no need
Rented a house. This is also the space for tax planning.
For example, taxpayers bought houses in their hometown and worked in first-tier cities. At this time, taxpayers can choose to continue.
Declare special deduction for housing rent
, no
Report to the superior
Special deduction of housing loan interest.
after all
The maximum deduction of one month's housing rent can reach 1500, and
Housing loan interest can only be deducted 1000 a month.
Step 5 support the elderly
The special additional deduction for supporting the elderly is not calculated according to the number of parents over 60, but according to the quota.
The deduction standard of special additional deduction for supporting the elderly is 2000.
As long as one of the taxpayer's parents reaches the age of 60, the children can be deducted 2000 before tax.