There are six special deductions for personal income tax.
1, children education
The standard is 1000 yuan per child per month.
Education means that from the age of 3 to doctoral students (including studying abroad), both parents will deduct 50% or one of them will deduct 100%, which cannot be changed within one year after the choice.
Tip: Children = legitimate/illegitimate children, stepchildren and adopted children. Guardians of other minors should refer to it.
2. Support the elderly
Standard: only child, at 2000 yuan/month; Non-only children, sharing with brothers and sisters, less than or equal to 1000 yuan per person per month.
Tip: Old people refer to parents over 60 years old and grandparents over 60 years old whose children have passed away.
3, housing loan interest
Standard: RMB 1 ,000 per month, with the longest deduction period not exceeding 240 months.
Tip: The first home loan can only enjoy a set of interest deduction.
4. Housing rent
Standard: A. The deduction standard for municipalities directly under the central government, provincial capitals and cities with separate plans is 1500 yuan/month.
B For other cities (the population of municipal districts exceeds 6,543.8+0,000), RMB 654.38+065.438+0,000 yuan/month will be deducted.
C 800 yuan/month is deducted from other cities (the population of municipal districts does not exceed 6.5438+0 million).
Tip: The rental expenses incurred in the main working city without housing can be deducted, and only one of the husband and wife can be deducted in the same main working city.
5, serious illness medical treatment
Standard: 80,000 yuan/year
Tip: Medical expenses can be deducted if the personal burden exceeds 15000 yuan after medical insurance reimbursement, and the upper limit is 80000 yuan.
6. Continuing education
Standard: academic degree (degree) 400 yuan/month, equivalent academic degree (degree) less than or equal to 48 months.
Continuing education, in the year of obtaining the certificate, will be deducted by a fixed amount of 3,600 yuan.
Tip: Continuing education with bachelor degree or below can be deducted by myself or my parents.