It has been a while since the confirmation of the annual individual income tax special additional deduction information!Taxpayers can passPersonal income tax appConfirm the personal income tax for 2024Special additional deduction informationBe sure to finish it this month!How do you do that?
Let's find out
The operation of the mobile personal tax app!
If you have personal income tax in 2024
Special additional deduction information
No change
Check it outScenario 1Related actions
There are changes and information that needs to be modified or invalidated
Check it outScenario 2Related actions
There are changes and new information needs to be added
Please refer to Scenario 3
* And open the personal income tax app, which can be passed after logging inMethod 1:Click on the "2024 Special Additional Deduction Begins to Confirm" at the top of the homepageGo and confirmOrMethod 2:Click at the bottom of the homepage".Commonly used business", click ".Special additional deduction to be filledBring it in with one click", reading prompts" will bring in the 2023 annual information, please confirm whether to continue?Once you've confirmed that everything is correct, tap ".OK
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Enter the Deduction Information to be Confirmed page and click ".Can be confirmed"Verify the information, confirm the information, and then click".One-click confirmationThe system will prompt you to fill in the information this time will cover the information that has been filled in in 2024, confirm that it is correct, and click "".Confirmto complete the submission.
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Click " on the special additional deduction information filling details interfaceVoidOrModifications”。After completion, if you have other special additional deductions that you will continue to enjoy in 2024, you can click ".One-click confirmation"Complete the information submission.
You can first confirm the existing special additional deductionsRefer to scenario 1When you're done, click ".HomepageCommonly used functionsSpecial additional deduction to be filledto fill in the report.
Tips
Taxpayers should pay annuallyDecember 1 December 31Confirm the content of the special additional deduction for the following year.
The special additional deduction items of individual income tax include children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, support for the elderly, and infant and child care.
In addition to completing the confirmation of special additional deduction information through the individual income tax app, you can also log in to the website of the "Electronic Tax Bureau for Natural Persons" and click on the homepage "Common Business" - Special Additional Deduction Filling" on the home page to confirm the special additional deduction information of individual income tax in 2024
Note
Taxpayers who have no change in the special additional deduction in 2024 also need to log in to the individual income tax app to confirm
1.This year, the three special additional deduction standards of "one old and one young" have been raised!
**The Notice on Raising the Standards for Special Additional Deductions for Individual Income Tax (Guo Fa 2023 No. 13) was issued, raising the standards for three special additional deductions for supporting the elderly, children's education, and care for infants and young children under the age of 3.
Among them, the special additional deduction standard for supporting the elderly is from 2,000 yuan per monthImproveto per month3000 yuanThe special additional deduction standard for children's education and infant care under the age of 3 is 1,000 yuan per child per monthImproveto per month2000 yuan, taxpayers can enjoy it from the September 2023 filing period.
The system has been adjusted according to the new standard, and the deduction can be enjoyed according to the new standard without operation, and the policy will take effect from January 1, 2023.
2.The annual one-time bonus personal income tax policy will be extended to December 31, 2027!
Before December 31, 2027, the annual one-time bonus obtained by a resident individual shall not be included in the comprehensive income of the current year, and the amount obtained by dividing the annual one-time bonus income by 12 months shall be determined in accordance with the comprehensive income tax rate table after monthly conversion attached to the Announcement on the Continuation of the Implementation of the Individual Income Tax Policy for the Annual One-time BonusTaxes are calculated separately
It is calculated as follows:
Tax payable Annual one-time bonus income Applicable tax rate Quick deduction.
Residents receive a one-time bonus for the whole yearIt can also be incorporated into the comprehensive income of the current year for tax calculation
*: Jiangsu Tax(Some of the content may be *** on the Internet, please contact us in time for the release of manuscript fees).