The special deduction of expenses is an important part of this tax reform, which reduces the personal tax burden, helps the tax to better reflect the burden of different families and give full play to the function of regulating income distribution. The establishment of special additional deduction is actually based on the basic deduction standard of 5000 yuan/month+five insurances and one gold tax exemption+other deductions determined according to law, and then the individual tax exemption of residents is increased. In other words, the monthly income is deducted from social security. After deducting these special deductions, the rest will be taxed. Analysis of the significance of the implementation of the special tax deduction item (1) In terms of education, the first is children's education. According to the new tax law, those who undertake preschool education or academic education at home (including kindergarten (above 3 years old) to doctoral students) will be deducted according to the standard of 1 000 yuan per child per month. The amount is shared by both spouses. The second is continuing education. The taxpayer accepted it. The training fee for continuing education skills in the year of receiving the certificate shall be deducted according to the standard of 300 yuan every month.

(II) Analysis of medical treatment: The new tax law stipulates that the medical expenses related to basic medical insurance incurred by taxpayers in the tax year, and the personal expenses accumulated over 15000 yuan (referring to the self-funded part in the medical insurance catalogue) after medical insurance reimbursement, can be deducted before tax. Taxpayers can actually deduct 80 thousand yuan when handling the annual final settlement. Undoubtedly, this is a particularly good national welfare.

Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 1,000 yuan per child per month. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral 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.