1, the full name of the special additional deduction is "special additional deduction for personal income tax", which refers to the six special additional deductions for continuing education, serious illness medical treatment, children's education, housing rent, housing loan interest and supporting the elderly stipulated in the personal income tax law; Special additional deduction is an item that allows additional deduction beyond the threshold of 5,000 yuan and "five insurances and one gold" when calculating the taxable amount of personal comprehensive income.

2. According to the relevant provisions of the Interim Measures for Special Additional Deduction of Individual Income Tax:

3. Children's education can be deducted according to the standard of 1000 yuan per child per month.

4. Taxpayers can deduct according to 400 yuan's monthly quota during continuing education.

5. If the taxpayer is an only child, it can be deducted according to the standard of 2,000 yuan per month; If you are a non-only child, you need to share the deduction of 2000 yuan with your brothers and sisters, and the amount shared by each person per month cannot exceed 1000 yuan.

6. The interest on housing loan is deducted according to the fixed monthly amount of 65,438+0,000 yuan.