The first category: tax threshold
The tax threshold for wages and salaries is 5000 yuan. From 2065,438+09, 1 00, the income from labor, royalties and royalties shall be combined with wages and salaries for tax calculation. Therefore, the first item of the pre-tax deduction item in 2065,438+09 is deducted 5000 yuan.
The second category: three insurances and one gold.
Three insurances and one gold are items that must be deducted for each tax. Usually after deducting the tax threshold, the second item that needs to be deducted is three insurances and one gold. The payment ratio of three insurances and one gold is different in different regions, so it is not specifically deducted here.
Category III: Special Additional Deduction
1. Children's education: each child can be deducted 1000 yuan per month and 12000 yuan per year.
2. Continuing education: 400 yuan can be deducted from academic education every month, and 4,800 yuan can be deducted every year; The continuing education of skilled occupation and professional technical occupation qualification can be deducted 3600 yuan every year.
3. Serious illness medical treatment: the medical expenses paid by individuals are more than RMB10.5 million, and the annual out-of-pocket amount does not exceed RMB 60,000.
4. Housing loan interest: the interest on the first home loan can be deducted from the tax, with a monthly deduction of 1 1,000 yuan and an annual deduction of 1 2,000 yuan.
5. Housing rent: If there is no real estate in the working city, housing rent can be deducted. The deduction standards for different cities are 800 yuan, 1000 yuan and 1200 yuan per month.
Step 6 support the elderly
(1) The only child can be deducted 2000 yuan per month and 24000 yuan per year.
(2) Non-only children can be deducted 2000/X per month and 2000 yuan /X* 12 per year, where x represents the number of brothers and sisters.
The fourth category: other related deductions.
There are also some items in this tax law that can be reduced or exempted, so if there is a statutory amount that can be reduced or exempted, it can be used to deduct a tax.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.