The special additional deduction rules for personal income tax include six special items, such as children's education, continuing education, medical treatment for serious and serious diseases, housing loan interest or housing rent, and pension.

Legal objectivity:

Article 2 of the Interim Measures for Special Additional Deduction of Individual Income Tax? The term "special additional deduction for individual income tax" as mentioned in these Measures refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the individual income tax law.

Rule three. The special additional deduction of personal income tax follows the principles of fairness, reasonableness, benefiting people's livelihood and simplicity.