The special additional deduction for personal income tax refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly as stipulated in the personal income tax law.

For the special education of additional children in personal income tax, if the party concerned has a school-age child over 3 years old, the current tax threshold is 5000 yuan. With the special surcharge 1000 yuan, the tax threshold of the parties concerned is 6000 yuan.

According to the changes of people's livelihood expenditure such as education, medical care, housing and pension, the scope and standard of special additional deduction will be adjusted in a timely manner.

The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.

Academic education includes compulsory primary education, junior high school education, senior high school education, secondary vocational education, technical education, higher education, undergraduate, master's and doctoral education.

legal ground

Interim Measures for Special Additional Deduction of Individual Income Tax

Twenty-sixth relevant departments and units have the responsibility and obligation to provide or assist in verifying the following information related to special additional deductions to the tax authorities:

(a) the basic information of the registered population of the public security department, the information of family members, the information of entry and exit documents, the information of people going abroad, the death signs of the registered population and other information;

(two) the information of the health department about the medical certificate of birth and the information of the only child;

(3) marital status information of civil affairs departments, foreign affairs departments and courts;

(four) the information of students' status in the education department (including the information of continuing education and examination) and the qualification information of overseas educational institutions filed in the relevant departments;

(5) Information on students' status in technical colleges, continuing education information on professional qualifications of skilled personnel, and continuing education information on professional qualifications of professional and technical personnel in human resources and social security departments;

(six) rental information of housing and urban-rural construction departments (including public rental housing), and repayment expenditure information of housing provident fund loans related to housing provident fund management institutions;

(seven) the information about the registration of real estate in the natural resources department;

(eight) the information of the people's Bank of China and the financial supervision and management department on the repayment expenditure of housing commercial loans;

(nine) medical expenses information recorded by the medical security department in the medical security information system;

(ten) other tax-related information required to be provided as determined by the competent tax authorities of the State Council.

The format, standard and sharing mode of the above data and information shall be determined by the competent tax authorities of the State Council and the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans in consultation with relevant departments.

If the relevant departments and units have special additional tax-related deduction information, but fail to provide it to the tax authorities as required, the main person in charge of the departments and units with tax-related information and relevant personnel shall bear corresponding responsibilities.