Notice on the Interim Measures for Special Additional Deduction
Guo Fa [20 18] No.41
People's governments of all provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions and institutions directly under the State Council:
The Interim Measures for Special Additional Deduction of Individual Income Tax are hereby printed and distributed to you, please implement them carefully.
the State Council
20 18 12 13
Interim Measures for Special Additional Deduction of Individual Income Tax
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC).
Article 2 The special additional deductions for individual income tax as mentioned in these Measures 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 individual income tax law.
Article 3 The special additional deduction of individual income tax shall follow the principles of fairness, reasonableness, benefiting people's livelihood and simplicity.
Article 4 According to the changes of people's livelihood expenditures such as education, medical care, housing and pension, the scope and standard of special additional deduction shall be adjusted in a timely manner.
Chapter II Children's Education
Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month.
Academic education includes compulsory education, high school education and higher education.
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.
Article 6 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, and the specific deduction method shall not be changed within a tax year.
Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant educational certification materials of overseas schools for future reference.
Chapter III Continuing Education
Eighth taxpayers in China to receive continuing education expenses, during the period of academic education according to the monthly 400 yuan quota deduction. The deduction period of continuing education with equivalent academic qualifications 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.
Article 9 If an individual receives continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures, he may choose to be deducted by his parents or himself.
Article 10 Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.
Chapter IV Serious illness medical treatment
Article 11 In a tax year, the medical expenses related to the basic medical insurance incurred by taxpayers, the part of which the personal burden exceeds 1.5 million yuan after medical insurance reimbursement is deducted, shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
Twelfth medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.
The medical expenses incurred by taxpayers, their spouses and minor children shall be deducted separately in accordance with the provisions of Article 11 of these Measures.
Thirteenth taxpayers should keep the original bills related to medical service charges and medical insurance reimbursement for future reference. The medical security department shall provide patients with the information inquiry service of their annual medical expenses recorded by the medical security information system.
Chapter V Interest on Housing Loan
Article 14 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 from the first housing loan shall be deducted according to the standard quota of RMB 1 000 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.
The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.
Fifteenth agreed by both husband and wife, can choose to be deducted by one of them, the specific method of deduction shall not be changed within a tax year.
For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.
Article 16 Taxpayers should keep the housing loan contract and repayment expenditure vouchers for future reference.
Chapter VI Housing Rent
Seventeenth taxpayers working in the main city without their own housing and housing rental expenses, can be deducted according to the following standards:
For municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
In addition to the cities listed in the first item, the deduction standard is 1100 yuan per month for cities with registered population110,000 or more; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
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.
The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.
Article 18 The main working cities mentioned in these Measures refer to all administrative regions of municipalities directly under the central government, cities under separate state planning, sub-provincial cities and prefecture-level cities where taxpayers are employed; If the taxpayer has no employment unit, it is the city where the tax authorities accept the final settlement of its comprehensive income.
If both husband and wife work in the same city, only one of them can deduct the housing rent.
Nineteenth housing rental expenses shall be deducted by the lessee who signed the housing lease contract.
Twentieth taxpayers and their spouses can not enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.
Twenty-first taxpayers should keep housing lease contracts, agreements and other related information for future reference.
Chapter VII Supporting the Elderly
Twenty-second taxpayers who support one or more dependents shall be deducted uniformly according to the following standards:
If the taxpayer is an only child, it will be deducted according to the standard quota of 2000 yuan per month;
If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 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.
Twenty-third the term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents who have passed away.
Chapter VIII Safeguard Measures
Twenty-fourth taxpayers ask the payee for invoices, financial bills and expenditure vouchers, and the payee may not refuse to provide them.
Article 25 When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall timely submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the information submitted. Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner.
The relevant information of special additional deduction mentioned in the preceding paragraph includes the taxpayer's personal identity information such as himself, spouse, children and dependents, and other relevant information of special additional deduction stipulated by the competent tax authorities of the State Council.
The Measures stipulate that the relevant materials that taxpayers need to keep for future reference shall be kept for five years.
Twenty-sixth relevant departments and units have the responsibility and obligation to provide or assist in verifying the following information related to special additional deductions to the tax authorities:
The public security department's information about the basic information of the registered population, the relationship between households and members, the information of entry and exit documents, the information of relevant personnel going abroad, and the death mark of the registered population;
Birth medical certificate information and only child information of the health department;
Information on marital status of civil affairs departments, diplomatic departments and courts;
Information on the student's status in the education department and the qualification information of overseas educational institutions filed in relevant departments;
Information on student status in technical colleges, continuing education information on professional qualifications of skilled personnel and continuing education information on professional qualifications of professional and technical personnel in human resources and social security departments;
Housing rental information related to the housing and urban-rural construction departments and repayment expenditure information related to housing provident fund loans of housing provident fund management institutions;
Real estate registration information of the Ministry of Natural Resources;
Information on the repayment expenditure of housing commercial loans of the People's Bank of China and the financial supervision and administration department;
Information on medical expenses borne by individuals recorded by the medical security department in the medical security information system;
Other tax-related information required by the competent tax authorities of the State Council.
The format, standard and sharing mode of the above data and information shall be determined by the competent tax authorities of the State Council and the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans in consultation with relevant departments.
If the relevant departments and units have special additional tax-related deduction information, but fail to provide it to the tax authorities as required, the main person in charge of the departments and units with tax-related information and relevant personnel shall bear corresponding responsibilities.
Article 27 When a withholding agent finds that the information provided by a taxpayer is inconsistent with the actual situation, he may ask the taxpayer to correct it. If the taxpayer refuses to amend it, the withholding agent shall report it to the tax authorities, which shall handle it in time.
Article 28 When the tax authorities verify the special additional deduction, the relevant units and individuals such as the public security police station, residents' committee or villagers' committee at the taxpayer's place of work, employment, habitual residence and domicile shall assist in the verification.
Chapter IX Supplementary Provisions
Twenty-ninth parents mentioned in these Measures refer to biological parents, stepparents and adoptive parents. The term "children" as mentioned in these Measures refers to legitimate children, illegitimate children, stepchildren and adopted children. If a person other than his parents acts as a guardian of a minor, the provisions of these measures shall apply mutatis mutandis.
Thirtieth individual income tax special additional deduction can not be deducted in one tax year, can not be carried forward to the next year.
Thirty-first individual income tax special additional deduction specific operational measures shall be formulated by the competent tax authorities of the State Council.
Article 32 These Measures shall come into force as of 20091October 2065438+ 1 day.