Don't forget, folks.
The most important thing in December 2023 is:
Declare special additional deductions for individual income tax.
After the declaration is completed.
Tax refunds are available the following year.
Let's take a look at the declaration method!
You can fill in the form from now on.
2024 Special Additional Deduction Information.
What is the "special additional deduction for individual income tax"?
The special additional deduction of individual income tax (full name: special additional deduction of individual income tax) refers to the seven special additional deductions stipulated in the individual income tax law, including children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, support for the elderly, and infant and child care.
How to file. Here's how.
1. **And open the "Individual Income Tax" APP, and click on the "Special Additional Deduction Filling" module
2. Select and confirm the special additional deduction for the next year.
3. Click Confirm
Screenshot above**: Yantai youth.
Reminder
Taxpayers shall confirm the content of the special additional deduction for the following year from December 1 to 31 of each 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.
Taxpayers can ** and log inPersonal income tax appMake changes and confirmations.
The standards for special additional deductions for one old and one young have been raised.
Screenshot**: Chinese People**Official website.
On August 31, ** issued the Notice on Raising the Special Additional Deduction Standards for Individual Income Tax (Guo Fa 2023 No. 13).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 have been raised.
Among them, the special additional deduction standard for supporting the elderly has been increased from 2,000 yuan per month to 3,000 yuan per month, and the special additional deduction standard for children's education and infant care under the age of 3 has been increased from 1,000 yuan per month to 2,000 yuan per month for each child, and taxpayers can enjoy it from the September declaration period.
The system has been adjusted to the new standard, and there is no need to operate to enjoy the deduction according to the new standard. If you have made a mistake in filling in before, you can also click "Go to Fill" to fill in the special additional deduction information again truthfully.
Yantai youth.
Frequently Asked Questions. q
1.If the taxpayer and his spouse have the same main city of work, and both of them have signed the rental contract, can they separately fill in the special additional deduction for housing rent?a
A: No, you cannot.
According to the Notice on Printing and Distributing the Interim Measures for Special Additional Deductions for Individual Income Tax (Guo Fa 2018 No. 41), if the husband and wife have the same main working city, only one party can deduct the housing rent expenses.
q2.If the only child and both parents are over 60 years old, is the standard for the special additional deduction for supporting the elderly 6,000 yuan per month?a
A: No, it is not. The deduction standard of 3,000 yuan for supporting the elderly is calculated according to the fact that each taxpayer has two elderly supporters. As long as one of the parents reaches the age of 60, the deduction can be enjoyed, and it is not calculated according to the number of elderly people.
q3.If the child is not an only child, can a child be deducted by 3,000 yuan per month if the parents designate or the brother negotiates?a
A: No, you cannot.
According to the regulations, if the taxpayer is not an only child, the deduction amount of 3,000 yuan per month shall be shared among the siblings, and the amount of each person shall not exceed 1,500 yuan per month.
q4.The cost of supporting parents-in-law or in-laws can enjoy additional deductions for individual income taxa
A: No, you cannot.
The deduction subjects of the special additional deduction for supporting the elderly include:
The first is all children who have the obligation to support them. The Marriage Law stipulates that legitimate children, illegitimate children, adopted children and stepchildren have the obligation to support and support their parents.
The second is the grandchildren of grandparents and maternal grandparents who have passed away and have the obligation to support them.
q5.If the grandchildren and grandchildren of the grandchildren and the dependent children of the grandparents who have reached the age of 60 have passed away, can the grandchildren and grandchildren be deducted as only children, and how to judge?a
Answer: As long as either of the grandparents does not have other grandchildren or grandchildren other than the taxpayer to support together, the taxpayer can be deducted as the only child. If there are other grandchildren and grandchildren who jointly support their grandparents with the taxpayer, the taxpayer cannot be deducted as an only child.
q6.For the same child's education deduction, both parents will deduct 100% of the deductiona
A: No, you cannot.
The expenses related to the full-time academic education of the taxpayer's children shall be deducted according to the standard fixed amount of 2,000 yuan per month for each child, and the parents can choose to be deducted by one of the parents according to 100% of the deduction standard, or they can choose to be deducted by both parties according to 50% of the deduction standard, and the specific deduction method cannot be changed in a tax year.
Note: The deduction rate for both parents should meet the standards set out in the policy. It is necessary to communicate with the co-deductor to confirm that the sum of the deduction ratio for the education of children (the same child) reported by both parties shall not exceed 100%.
If you need it, remember to apply in time!
end-**Yantai local treasure.