(1) Special additional deductions for personal income tax refer to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the Personal Income Tax Law.

(2) Deduction criteria:

1, children's education:

(1) The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.

(2) Academic education includes compulsory education (primary and junior high school education), high school education (ordinary high school and secondary vocational and technical education) and higher education (junior college, undergraduate, postgraduate and doctoral education).

(3) The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.

(4) 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 shall not be changed within a tax year.

(5) Infant care and related expenses under 3 years old shall be deducted according to the standard of RMB 1 000 per infant per month. Parents can choose the deduction standard of 100% for one party or 50% for both parties, and the specific deduction method shall not be changed within a tax year.

2. Continuing education:

(1) The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. 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.

(2) Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions may choose to be deducted by their parents or themselves.

3, serious illness medical treatment:

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

(2) Medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.

(3) Medical expenses incurred by taxpayers, their spouses and minor children shall be deducted in accordance with Article 11 of the Interim Measures for Special Additional Deduction of Individual Income Tax.

4, housing loan interest:

(1) 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 1000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.

(2) As agreed by both husband and wife, one party may choose to deduct, and the specific deduction method shall not be changed within one tax year.

(3) For the first housing loan that occurs when the husband and wife buy houses separately before marriage, they can choose 1 house purchased after marriage, and the buyer will deduct it according to 100% of the deduction standard, or the husband and wife will deduct it according to 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.

5. Housing rent:

(1) The housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:

A. For municipalities directly under the central government, provincial capitals, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1.500 yuan per month;

B Except for the cities listed in item 1, the deduction standard for cities with registered population of 6,543,800+0,000 in municipal districts is 654.38+065.438+0,000 yuan per month; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

(2) 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.

(3) The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.

(4) If both husband and wife work in the same city, only one of them can deduct the housing rental fee.

6. Support for the elderly:

(1) The taxpayer's maintenance expenses for supporting one or more dependents shall be deducted uniformly according to the following standards:

A if the taxpayer is an only child, it will be deducted according to the standard of 2000 yuan per month;

B If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.

(2) The dependents refer to parents over 60 years old and grandparents over 60 years old whose children have died.

(3) Legal basis: Articles 2, 5, 8, 11 and 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax.

2. What income is exempt from personal income tax?

1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations;

2. Interest on treasury bonds and financial bonds issued by the state;

3, subsidies and allowances issued in accordance with the unified provisions of the state;

4. Welfare fees, pensions and relief funds;

5. Insurance compensation;

6, demobilized soldiers, demobilization fees, pensions;

7. Resettlement fees, retirement fees, basic pension or retirement fees, retirement fees and retirement living allowances issued to cadres and workers in accordance with the unified provisions of the state;

8. Income of diplomatic representatives in China, consular officials and other personnel in embassies and consulates in China who should be exempted from tax according to relevant laws;

9. Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;

10, other tax-free income stipulated by the State Council.