I. Understand the special additional deduction items of personal income tax in Tianjin.
The special additional deductions for personal income tax in Tianjin include children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly. These projects cover the main expenses of taxpayers' lives and help to reduce their tax burden.
Two, the specific amount or provisions of the deduction standard.
1. Children's education: The related expenses for taxpayers' children to receive full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.
2. Continuing education: The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
3. Serious illness medical treatment: the medical expenses paid by taxpayers and exceeding/kloc-0.5 million yuan (including the self-paid part within the scope of medical insurance catalogue and the self-paid part outside the scope of medical insurance catalogue) recorded by the social medical insurance management information system are serious illness medical expenses, which can be deducted according to the annual limit of 80,000 yuan. The special additional deduction for serious illness medical treatment shall be deducted by the taxpayer when handling the final settlement.
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. In the year when the loan interest actually occurs, it shall be deducted according to the standard amount of 1 000 yuan per month, and the longest deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
5. Housing rent: The housing rent expenses incurred by taxpayers who do not own their own houses in the main working cities can be deducted according to the following standards: municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, and the deduction standard is 1.500 yuan per month; In addition to the cities listed in the first item, the deduction standard is 1100 yuan per month for cities with registered population110,000 or more; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
6. Supporting the elderly: taxpayers who support their parents over 60 years old will be deducted according to the standard of 2,000 yuan per month, of which the only child will be deducted according to the standard of 2,000 yuan per person per month, and non-only children and their brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1000 yuan.
Third, how to apply for special additional deduction
Taxpayers need to fill in the special additional deduction information through the personal income tax APP or the website of the tax authorities as required when the annual personal income tax is settled. The tax authorities will make corresponding deductions when calculating the taxable income according to the information submitted by taxpayers.
To sum up:
Tianjin's special additional deduction standard for personal income tax covers six aspects: children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and support for the elderly. Taxpayers can enjoy corresponding deductions according to their own conditions. When applying for special additional deduction, taxpayers need to submit relevant materials according to the requirements of tax authorities, and ensure the authenticity and accuracy of the materials. The implementation of these deductions will help to reduce the tax burden of taxpayers and promote tax fairness and social harmony.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
individual income tax law of the people's republic of china rules for its implementation
Article 15 stipulates:
The special additional deductions stipulated in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law include children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, supporting the elderly and other expenses. The specific scope, standards and implementation steps shall be determined by the State Council and reported to the NPC Standing Committee for the record.