Special additional deduction for individual tax (full name: special additional deduction for individual income tax) refers to six special additional deductions for children's education, continuing education, serious illness medical care, housing loan interest, housing rent and support for the elderly stipulated in the individual income tax law, which is one of the supporting measures for implementing the newly revised individual income tax law. Details are as follows:
1, children's education, the expenses related to the taxpayer's children receiving full-time academic education are calculated according to the standard of 1000 yuan per child per month;
2. Continuing education: The expenses for taxpayers continuing to receive education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the education with academic qualifications (degrees), and the deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months. The continuing education expenses of taxpayers with professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year of obtaining relevant certificates;
3, serious illness medical treatment, in a tax year, the taxpayer's medical expenses related to basic medical insurance, after deducting the personal burden after medical insurance reimbursement (refers to the self-paid part within the scope of medical insurance catalogue), accumulated more than10.5 million yuan, by the taxpayer when handling the annual final settlement, within the limit of 80 thousand yuan;
4. Interest on housing loans. Taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds individually or jointly to buy houses for themselves or their spouses in China. The interest expenses incurred on the first housing loan shall be deducted according to the standard quota of 1 10,000 yuan per month in the year when the loan interest actually occurs, and the longest deduction period shall not exceed 240 months;
5, housing rent, taxpayers working in the main city without their own housing and housing rental expenses, can be deducted in accordance with the provisions of the quota;
6, support for the elderly, the taxpayer to support one or more dependents, unified in accordance with the provisions of the quota deduction.
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 1 000 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.
Article 9 An individual who has received continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures may choose to deduct it from 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.