You can enjoy a special tax deduction.
I. Children's education
The expenses related to the taxpayer's children receiving preschool education or full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.
Children are in the pre-school education stage from the age of 3 to primary school. Academic education includes compulsory education, high school education and higher education.
Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.
Second, the care of infants under 3 years old.
The related expenses incurred by the taxpayer's children under three years old during the nursing period shall be deducted according to the standard quota of 1000 yuan per child per month.
Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.
Third, support the elderly.
The maintenance expenses for taxpayers to support one or more dependents shall be uniformly deducted according to the following standards:
If the taxpayer is an only child, it will be deducted according to the standard quota of 2000 yuan per month;
If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1 000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.
Supporters refer to parents who have reached the age of 60 and grandparents who have passed away.
Fourth, housing rent.
Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:
For municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, the deduction standard is 1500 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.
If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.
Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.
Verb (abbreviation of verb) housing loan interest
If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
The first housing loan refers to the housing loan that enjoys the interest rate of the first housing loan when buying a house.
As agreed by both husband and wife, one of them can choose to deduct, and the specific deduction method cannot be changed within a tax year.
For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.
Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.
Continuing education of intransitive verbs
Taxpayers' expenses for continuing education in China shall be deducted according to the monthly 400 yuan quota during academic education. The deduction period of continuing education with equivalent academic qualifications 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.
Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions may choose to be deducted by their parents or themselves.
Seven, serious illness medical treatment
In a tax year, the part of the medical expenses related to the basic medical insurance incurred by the taxpayer that exceeds10.5 million yuan after deducting the medical insurance reimbursement shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
Medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.
It is worth noting that this year's tax treatment has added the function of "personal pension deduction information management". When individual contributions enjoy pre-tax deduction, the deduction voucher issued by the personal pension information management service platform is the tax deduction voucher. Personal income tax will not be levied on the investment income included in the personal pension fund account for the time being; Individual pensions received by individuals are not incorporated into comprehensive income, and individual income tax is calculated and paid at the rate of 3% alone.