Since the official implementation of the new tax, it has also reduced some of the pressure on many low-and middle-income people. In the past, personal income tax may need to pay one or two hundred yuan a month, and after the implementation of the policy, it will cost dozens of yuan a month. Of course, there are other policies besides the tax threshold. 1. new provisions on special additional deduction of personal income tax 1. The first home loan interest expenses incurred by the taxpayer himself or his spouse can be deducted according to the standard of 1000 yuan per month; 2. According to the houses rented by taxpayers in different cities, the housing rent is deducted according to the monthly 800 yuan to 1200 yuan quota; 3, taxpayers to support their parents over 60 years of age (inclusive), according to the standard of 2000 yuan per month. 4. The expenses related to the taxpayer's children's pre-school education and academic education shall be deducted according to the standard of 12000 yuan per child per year (1000 yuan per month). 5. During the period of academic education, it will be deducted at a fixed amount of 4,800 yuan per year (400 yuan per month); The expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted at a fixed rate of 3,600 yuan per year in the year when relevant certificates are obtained. 6. In a tax year, the medical expenses recorded by the social medical insurance management information system, including out-of-pocket expenses in medical insurance coverage and out-of-pocket expenses outside medical insurance coverage, which are borne by individuals and exceed 15000 yuan, are serious illness medical expenses, which can be deducted according to the standard limit of 60,000 yuan per year. Second, the personal income tax special additional deduction time (1) children's education. Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends. (2) Continuing education. Continuing education with academic qualifications (degrees) refers to the month when continuing education with academic qualifications (degrees) was registered in China and the month when continuing education with academic qualifications (degrees) ended. The maximum deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months. Continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel shall be the year when relevant certificates are obtained. (3) medical treatment for serious illness. The actual expenditure of medical expenses in the current year recorded by the medical security information system. (4) Housing loan interest. From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the maximum deduction period shall not exceed 240 months. (5) Housing rent. It is the month from the beginning of the lease period to the end of the lease period as stipulated in the lease contract (agreement). If the contract (agreement) is terminated in advance, the actual lease term shall prevail. (6) support the elderly. From the month when the dependent reaches the age of 60 to the end of the maintenance obligation. Three. The basic provisions of individual income tax rate are 65,438+0. For the comprehensive income of individual residents, the taxable income is the income after deducting expenses of 60,000 yuan and special additional deductions, special additional deductions and other deductions determined according to law, and the excess progressive tax rate of 3% to 45% is applicable (see table1for details); When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall pay the tax in advance on a monthly basis or every time (see Schedule 3 for details). 2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. Calculate the tax payable after monthly conversion according to the personal income tax rate table 1 (applicable to comprehensive income) (see personal income tax rate table 4 for details). 3. Operating income, the taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses, and the excessive progressive tax rate of 5% to 35% is applicable. (See Table 2 of Individual Income Tax Rate for details) 4. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, after deducting 20% expenses, the balance is taxable income, and the proportional tax rate is 20%. 5. For the income from property transfer, the taxable income shall be the balance of the income from property transfer after deducting the original value of the property and reasonable expenses, and the proportional tax rate shall be applied, with the tax rate of 20%. 6. Interest, dividends, bonus income and accidental income shall be taxed on the basis of each income, and the proportional tax rate shall be applied, with the tax rate of 20%. I hope that the above new regulations on special additional deduction of personal income tax, the time of special additional deduction of personal income tax and the basic regulations on personal income tax rate will be helpful.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.