1, with different standards, the standard of special additional deduction for children's education is 1000 yuan per child. The deduction limit is calculated according to the number of children. If there are three children, the total amount that parents can deduct is 3000 yuan. Housing loan interest and housing rent can only enjoy one.
2, the deduction is different, the special additional children for children's education can also deduct related expenses in the pre-school education stage. In other words, as long as the child is 3 years old, the special additional deduction for children's education can be deducted. After all, the maximum monthly housing rent can be deducted from 1500 yuan, while the monthly housing loan interest can only be deducted from 1000 yuan.
3, the percentage is different, the special additional deduction for children's education can be deducted by one parent before tax; It can also be deducted by both parents according to 50% of the total cost. Can this deduction method be changed within one year after it is determined? For example, taxpayers have bought a house in their hometown, but working in first-tier cities, taxpayers can choose to continue to declare special additional deductions for housing rent.
Personal income tax, continuing education and medical care
Continuing education mainly includes continuing education expenditure for academic qualifications (degrees) and continuing education expenditure for vocational qualifications. The deduction time of continuing education expenses for academic qualifications (degrees) cannot exceed 48 months, that is, 4 years; Expenditure on continuing education of vocational qualifications can only be deducted before tax in the year when taxpayers obtain relevant certificates.
After all, medical treatment for serious illness is special. No longer deducted in advance, but deducted in the annual final settlement. The deduction limit for serious illness medical treatment is 80000. Note that this is calculated according to the solar calendar year, not the whole hospitalization period. And it can only be deducted before tax after discharge.