Specifically, children's education, continuing education, housing loan interest, housing rent and expenses for supporting the elderly are fixed deductions, and the deduction amounts are 1 1,000 yuan/month, 400 yuan/month or 3,600 yuan/year, 1 1,000 yuan/month, 1 month or 500 yuan/month respectively. Medical treatment for serious illness is deducted according to the facts. In each tax year, the part of the taxpayer's self-funded medical expenses exceeding10.5 million yuan can be deducted within the limit of 80,000 yuan/year. The above annual deduction amount = monthly amount × 12. This deduction standard is not fixed. The "Measures" pointed out that according to the changes in people's livelihood expenditures such as education, medical care, housing and old-age care, the scope and standards of special additional deductions should be adjusted in a timely manner.
Continuing education: 400 yuan/month or 3600 yuan/
Special additional deduction is a differentiated deduction for different actual burdens of the crowd. After the basic fee deduction standard (threshold) was raised to 5,000 yuan in June 5438+ 10, and the tax rate structure was optimized, the special additional deduction officially landed in June 65438+ 10, 2065438, and taxpayers with corresponding expenses will usher in the second wave of tax reduction bonus, and the tax burden will be further reduced.
For young people who develop in big cities, special deductions such as housing rent will bring about tax cuts for all; For young and middle-aged people who are old and young, have mortgage or rent expenses, after the introduction of special additional deduction, the tax deduction standard will be raised to 9000 yuan/month or even higher.
Attachment: Specific contents of six special additional deductions:
Compared with the exposure draft, the official announcement method mainly has the following changes:
1, the standard has been improved. The standards of the first two cities, including housing rent, were raised from 1200 yuan/month and 1000 yuan/month to 1500 yuan/month and100 yuan/month respectively; The medical deduction limit for serious illness has been raised from 60,000 yuan/year to 80,000 yuan/year.
2. Expand the scope of deduction and allow family members to deduct on their behalf. Including continuing education, you can choose to be detained by your parents or by yourself; The serious illness medical expenses and medical expenses incurred by taxpayers can be deducted by themselves or their spouses; The medical expenses of minor children can be deducted by parents.
3. Limit the time limit. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months; The deduction of housing loan interest shall not exceed 240 months in the year when the loan interest actually occurs.
4. Define the criteria for determining the interest of the first home loan.