1。 Each child can be deducted 1000 yuan per month;

2。 400 yuan can be deducted from academic education every month;

3。 Housing loan interest can be deducted 1000 yuan per month;

4。 Housing rent can be deducted 1000 yuan per month.

1, children's education. Children over 3 years old are receiving preschool education, or children are receiving full-time academic education, and they can apply for tax deduction according to the standard of 1000 yuan per child per month. If the taxpayer has more than one eligible child, each child can enjoy a deduction of 1000 yuan. The specific debitor can be selected by the parents to be debited by one party, or 500 yuan can be debited by the parents alone;

2. Continuing education. Taxpayers who are conducting academic education, degree education, or continuing education on professional qualifications of skilled personnel and professional and technical personnel may apply for tax reduction or exemption. Taxpayers with academic qualifications can enjoy the deduction of 400 yuan every month. Taxpayers of vocational qualification continuing education can deduct 3600 yuan at one time in the year of obtaining relevant certificates.

3. Housing loan interest. If the housing purchased by a taxpayer or his spouse with a single or joint loan is the first housing in China and the loan is currently being repaid, it can be deducted according to the standard of 1 000 yuan per month, and the longest deduction period is 20 years.

4. Housing rent. Taxpayers and their spouses who do not own their own houses in the main working cities, but have monthly housing rent expenses, can apply for a tax deduction for housing rent. Deduction amount is divided into three standards according to different working areas: 1.500 yuan, 1.654, 38 yuan and 800 yuan. Note that housing rent and housing loan interest are different and enjoyed at the same time.

5, serious illness medical treatment. After medical insurance reimbursement, if the accumulated financial contribution paid by individuals exceeds 15000 yuan, they can apply for medical tax deduction for serious illness according to the actual amount, with the maximum deduction of 80000 yuan.

6. Support the elderly. As long as the dependents are over 60 years old, they can declare tax deduction. Dependents refer to grandparents who have lost their parents and children. The monthly deduction standard is 2000 yuan, and the only child can enjoy 2000 yuan. If you are not an only child, you need to share 2000 yuan.

Taxpayers can compare their personal situation according to the special deduction rules of individual tax. Meet the requirements, you can fill in the personal income tax special additional deduction declaration information form, after filling in, you can choose to give it to taxpayers or declare it yourself.

What are the conditions for personal income tax refund?

The conditions for personal income tax refund are as follows:

The condition of personal income tax refund stipulated by the state is that special deduction expenses are not declared when personal income tax is paid in advance, which is similar to children's education expenses, medical expenses after serious illness, loan interest and so on. If there is no job in the middle, the annual income is less than 60 thousand yuan, but if the tax is calculated according to 60 thousand yuan, the excess will be returned.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: According to Article 14 of the Individual Income Tax Law of People's Republic of China (PRC), the withholding agent shall pay the tax withheld every month or every time to the state treasury within the 15th day of the following month, and submit the individual income tax withholding return to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.