Personal income tax special deduction standard is:
1. Children's education: The expenses related to the taxpayer's children's preschool education and academic education are deducted according to the standard of12,000 yuan per child per year (10,000 yuan per month).
2. Continuing education: Taxpayers can deduct 4,800 yuan or 3,600 yuan annually for continuing education with or without academic qualifications within the specified period.
3. Serious illness medical treatment: the part of the taxpayer's self-funded medical expenses exceeding 6.5438+0.5 million yuan in a tax year can be deducted within the annual limit of 60,000 yuan.
4. Housing loan interest: the first housing loan interest expense incurred by the taxpayer himself or his spouse can be deducted according to the standard of 1 0,000 yuan per month.
5. 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 city where the rented housing is located. The monthly 800 yuan is 1200 yuan.
6. Supporting the elderly: taxpayers who support their parents over 60 years old (inclusive) will be deducted according to the standard of 2,000 yuan per month.
Personal income tax special deduction includes:
1, children's education. Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education, from the month when children receive full-time academic education to the month when full-time academic education ends;
2. Continuing education. Continuing education of academic qualifications starts from the month when continuing education of academic qualifications is registered in China and ends in the month when continuing education of academic qualifications ends. The maximum deduction period for continuing education with equivalent academic qualifications shall not exceed 48 months. The continuing education of professional qualifications of skilled personnel and professional and technical personnel is the year when relevant certificates are obtained;
3. Critical illness medical treatment. The actual expenditure year of medical expenses recorded by the medical security information system;
4. Housing loan interest. From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the maximum deduction period shall not exceed 240 months;
5. Housing rent. It is the month from the beginning of the lease period to the end of the lease period as stipulated in the lease contract (agreement). If the contract (agreement) is terminated in advance, the actual lease term shall prevail;
6. Support the elderly. From the month when the dependent reaches the age of 60 to the end of the maintenance obligation.
Benefits of special education for children
1. Personalized development: Children's special education can carry out tailor-made teaching plans according to children's interests, specialties and abilities to help children better develop their potential and talents.
2. Enhance competitiveness: Through special education for children, children can gain in-depth study and professional knowledge in a certain field, cultivate excellent skills and talents in advance, and thus have stronger competitiveness in the future job market or academic competition.
3. Improve learning motivation: Because children's special education focuses on cultivating children's interest and stimulating learning motivation, children may learn more actively and improve their learning results and grades.