The State Administration of Taxation issued an important reminder on December 20 that the deadline for confirming the information on special additional deductions for individual income tax in 2024 isDecember 31, 2023Resident individuals who meet the relevant regulations need to confirm the information through the individual income tax app before the specified time. How does it work?A detailed explanation of the picture
Children's education
1.What is the scope of children?
Children include legitimate children, illegitimate children, adopted children, and stepchildren. It also includes non-children who are minors but are under their guardianship.
2.Who is the subject of deduction for children's education?
Where the subject of the deduction for children's education is the legal guardian of the child, including biological parents, stepparents, and adoptive parents, and where someone other than the parents serves as the legal guardian of the minor, it shall be implemented mutatis mutandis.
3.What is the deduction standard for children's education?
The standard deduction is 24,000 yuan per year (2,000 yuan per month) for each child.
4.How are the deductions for children's education distributed among parents?
Parents can choose to have one of them deduct 100% of the deduction standard, i.e. 2,000 yuan per month for one person, or they can choose to deduct 50% of the deduction standard for each of the two parents, i.e. 1,000 yuan per month for one person. There are only two types of distribution, and taxpayers can choose according to their circumstances.
5.Can I enjoy the deduction for my child's education when I get an education in a private school?
OK. Regardless of whether the child is educated in a public or private school, the taxpayer can enjoy the deduction.
6.Is it possible to enjoy a deduction for education at an overseas school?
OK. Taxpayers are eligible for the deduction regardless of whether their children are educated in a domestic school or an overseas school.
7.Parents with multiple children can choose different deduction methods for different children?
OK. Parents with multiple children can choose different deduction methods for different children, that is, for child A, one party can choose to deduct according to the standard of 2,000 yuan per month, and for child B, both parties can choose to deduct according to the standard of 1,000 yuan per month.
8.Can children graduate from high school in June and go to college in September, can they enjoy the children's education deduction from July to August?
It can be deducted. For continuous academic (degree) education, the period of admission to the street belongs to the period of children's education, and the special additional deduction for children's education can be declared.
Continuing education
1.What is the scope of deduction for the special additional deduction for continuing education?
Taxpayers' expenses for continuing education of academic qualifications (degrees) in China shall be deducted at a fixed rate of RMB 400 per month during the period of academic (degree) education. The deduction period for continuing education for the same qualification cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications for skilled personnel and professional and technical personnel shall be deducted according to a fixed amount of 3,600 yuan in the year in which the relevant certificates are obtained.
2.Who is the deductible subject of the special additional deduction for continuing education?
The main subject of deduction for continuing education is the taxpayer himself. Continuing education with a bachelor's degree or below can be deducted by the person receiving the education, and can be deducted by the parents according to the education of their children for the time being, but for the same education matter, the deduction shall not be repeated.
3.Is the period of suspension of the taxpayer due to illness, excuse or other reasons and the student status continues to be retained, as well as the winter and summer vacations organized and implemented by the teaching institution in accordance with the regulations?
The deduction period for continuing education of academic qualifications (degrees) shall not exceed 48 months. The 48 months include the period of suspension of the taxpayer due to illness, excuse or other reasons and the student status continues to be retained, as well as the winter and summer vacation periods organized and implemented by the teaching institution in accordance with the regulations.
4.If the taxpayer obtains the vocational qualification certificate of skilled personnel or the vocational qualification certificate of professional and technical personnel while receiving continuing education for academic qualifications, how can the taxpayer enjoy the deduction for continuing education?
According to the Interim Measures for Special Additional Deduction of Individual Income Tax, taxpayers receiving continuing education for academic qualifications can be deducted according to the standard of 400 yuan per month, with a total of 4,800 yuan for the whole yearIn the same year, if you have obtained the vocational qualification certificate of skilled personnel or the professional and technical personnel vocational qualification certificate, and meet the deduction conditions, you can deduct according to the standard quota of 3,600 yuan. However, it is only possible to enjoy one academic (degree) continuing education and one vocational qualification continuing education at the same time. Therefore, for taxpayers who meet such circumstances at the same time, two deductions can be superimposed in the year, and a total of 8,400 yuan (4,800 + 3,600) can be deducted for their continuing education in that year.
5.If you continue your education abroad, or if you have obtained a skill certificate issued abroad, can you enjoy a deduction of 400 yuan per month or 3,600 yuan per year?
According to the Interim Measures for Special Additional Deduction of Individual Income Tax, taxpayers can deduct their academic (degree) continuing education expenses in China, as well as continuing education expenses for professional qualifications for skilled personnel and professional and technical personnel. Since you have received academic continuing education abroad and skills certificates issued abroad, you do not meet the requirements of "within China" and cannot enjoy the special additional deduction policy.
6.I am currently in the doctoral stage of combined bachelor's, master's and doctoral studies, and my parents have declared that they have enjoyed their children's education. I obtained a lawyer's qualification certificate when I was studying for a doctorate, can I apply for the deduction of continuing education?
If you have comprehensive income (such as author's remuneration or labor remuneration, etc.), you can enjoy a deduction for continuing education of vocational qualifications (3,600 yuan per year) in the year in which you obtain the certificate.
7.How should taxpayers enjoy the deduction for taking the self-study exam?
In accordance with the relevant provisions of the Interim Regulations on Self-study Examinations for Higher Education, after the candidates for the self-study examinations for higher education have obtained a single subject certificate for a course, the Provincial Examination Committee shall establish a management file for their examination status. Candidates who have examination status management files can enjoy special additional deductions for continuing education in accordance with the provisions of the Interim Measures for Special Additional Deductions for Individual Income Tax.
8.Can taxpayers who participate in night colleges, correspondence courses, modern distance education, radio and television universities, Xi etc., be deducted according to continuing education?
Taxpayers who participate in night colleges, correspondence courses, modern distance education, radio and television universities, etc., and whose schools have established student registration files for them, can enjoy academic (degree) continuing education deductions.
Serious illness medical treatment
1.What is the deduction method for the special additional deduction for serious illness medical treatment?
In a tax year, the part of the medical expenses related to the basic medical insurance incurred by the taxpayer after deducting the medical insurance reimbursement (referring to the self-payment part within the scope of the medical insurance catalog) exceeding 15,000 yuan shall be deducted by the taxpayer within the limit of 80,000 yuan when handling the annual final settlement.
2.Can the serious illness medical expenses of the taxpayer's spouse and children be deducted before tax?
The medical expenses incurred by the taxpayer can be deducted by himself or his spouse;Medical expenses incurred by minor children can be deducted by one of their parents.
The deduction amount of medical expenses incurred by taxpayers, their spouses and minor children can be calculated separately according to regulations.
3.Can the serious illness medical expenses of the taxpayer's parents be deducted before tax?
At present, the taxpayer's parents are not included in the scope of medical deduction for serious illness.
4.What do taxpayers need to pay attention to when enjoying the special additional deduction for serious illness medical treatment?
Taxpayers shall keep the original (or photocopy) of medical service charges and medical insurance reimbursement related bills for future reference, and at the same time, they can inquire about their medical expenses in the previous year through the medical security management information system of the medical security department. Taxpayers should fill in the relevant information to apply for tax refund when making the annual final settlement.
5.If the husband and wife have serious illness medical expenses at the same time, do you want to deduct all of them from the man, and the deduction limit is 160,000?
If both husband and wife have eligible medical expenses for serious illnesses at the same time, they can choose to deduct them from both of them, and the deduction limit is calculated separately, with a maximum deduction limit of 80,000 yuan per person and a total maximum deduction limit of 160,000 yuan.
6.In the medical expenses for serious illness, how to calculate the deduction for the medical expenses that the taxpayer is hospitalized at the end of the year and discharged at the beginning of the second year?Is it deducted separately in two years?
Taxpayers are hospitalized at the end of the year and discharged at the beginning of the next year, and the medical expenses are generally settled at the time of discharge. Taxpayers who declare to enjoy the medical deduction for serious illness shall be subject to the settlement time on the medical expense statement, so the medical expenditure belongs to the medical expenses of the second year, and by the end of 2019, if the "starting line" of the medical deduction for serious illness is reached, the deduction can be enjoyed at the time of final settlement in 2020.
7.Is it possible to enjoy a serious illness medical deduction for medical treatment at a private hospital?
For private hospitals included in the medical security settlement system, as long as the taxpayer's medical expenses can be reflected and collected in the medical insurance system, the expenses related to the basic medical insurance incurred by the taxpayer can enjoy the medical deduction for serious illness in accordance with the regulations.
8.How to understand the relationship between the "starting line" and the deduction limit of the special additional deduction for serious illness medical treatment?
According to the Interim Measures for Special Additional Deduction of Individual Income Tax, the medical expenses incurred by taxpayers related to basic medical insurance shall be borne by the individual after deducting the reimbursement of medical insurance (referring to the self-paid part within the scope of the medical insurance catalog) with a cumulative amount of more than 1The part of 50,000 yuan will be deducted within the limit of 80,000 yuan. 150,000 is the "minimum payment line" and 80,000 is the limit.
Home loan interest
1.What is the scope of deduction for the special additional deduction of housing loan interest?
The interest expense of the first housing loan incurred by the taxpayer or his/her spouse solely or jointly using a personal housing loan from a commercial bank or housing provident fund to purchase a house in China for the taxpayer or his/her spouse.
2.Who is the deductor of the special additional deduction of housing loan interest?
In the year in which the loan interest is actually incurred, it will be deducted according to the standard fixed amount of 1,000 yuan per month, and the deduction period shall not exceed 240 months. Taxpayers can only enjoy the interest deduction for their first home loan once.
3.Both husband and wife have housing loans before marriage, how to enjoy the special additional deduction of housing loan interest after marriage?
For the first housing loan incurred by the husband and wife respectively for the purchase of housing before marriage, the loan interest expenses can be deducted by the purchaser according to 100% of the deduction standard for one of the houses purchased after marriage, or the husband and wife can respectively deduct 50% of the deduction standard for the housing purchased by each of them, and the specific deduction method shall not be changed within one year.
4.What does it mean for individuals to fill in the information related to housing loans, "whether they have their first set of loans before marriage, and 50% will be deducted after marriage"?
If both husband and wife have a set of eligible housing loan interest before marriage, fill in this column. If there is no such situation, it is not necessary to fill in.
If the husband and wife choose one of the houses after marriage, and the purchaser deducts 100% of the deduction standard, the purchaser needs to fill in this column and select "No". The other party shall change the relevant information and stop declaring the deduction in the same month.
If the husband and wife choose to deduct 50% of the deduction standard for each of their respective houses after marriage, both husband and wife need to fill in this column and select "Yes".
5.Can I enjoy the deduction of housing loan interest and housing rent at the same time?
No. Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent respectively in a tax year.
6.After the loan for the first home is paid off, the bank will still issue the loan at the interest rate for the first home loan when the loan is used to purchase the second homeThe first home has not been deducted, can the second house enjoy the home loan interest deduction?
According to the relevant provisions of the Interim Measures for Special Additional Deduction of Individual Income Tax, if a taxpayer has not previously enjoyed the deduction of housing loan interest, then the second house purchased by the taxpayer according to the interest rate loan of the first housing loan can enjoy the deduction of housing loan interest.
7.How to understand that taxpayers can only enjoy one deduction for housing loan interest?
As long as the taxpayer has declared and deducted a set of housing loan interest, and there is a record of deducting the housing loan interest in the information system of the special additional deduction of individual income tax, regardless of the length of deduction and the ownership of the house, the taxpayer shall not be able to enjoy the deduction of housing loan interest for other houses.
8.Parents and children buy a house together, the house ownership certificate and loan contract are registered as parents and children, and the housing loan interestHow to enjoy the special additional deduction of interest
When parents and children buy a house together, it cannot be deducted by both parents and children, it should be deducted by the main lender. If the main lender is a child, the child is entitled to a special additional deduction for loan interestIf the principal lender is one of the parents, either parent is entitled to the loan interest deduction.
Housing rent
1.What is the scope of deduction for the special additional deduction for housing rent?
Housing rental expenses incurred by taxpayers and their spouses who do not have their own housing in the main city of work can be deducted in accordance with the regulations.
2.Who is the subject of the deduction of the special additional deduction for housing rent?
Housing rental expenses are deducted by the tenant who has signed a rental housing contract. If the husband and wife have the same main city of work, only one party (i.e. the tenant) can deduct the housing rent expenses. If the husband and wife do not have a house in their main working city, and they do not have a house in their main city of work, the housing rent expenses can be deducted separately. Both husband and wife are not allowed to enjoy the deduction of housing loan interest and the deduction of housing rent at the same time.
3.What is the definition of the main working cities in the special additional deduction for housing rent?
The main working cities refer to the entire administrative area of the municipalities directly under the Central Government, cities specifically designated in the state plan, sub-provincial cities, and prefecture-level cities (regions, prefectures, leagues) where the taxpayer is employed. If there is no employment unit, it shall be the city where the tax authority of the place of comprehensive income final settlement is located.
4.The husband and wife do not have a house, and the two of them mainly work in different cities, and they rent a house separately, how to deduct it?
If the husband and wife work in different cities and do not have housing, they can be deducted separately.
5.Can I enjoy the deduction of housing loan interest and housing rent at the same time?
No. You can only choose between home loan interest and home rent. If the interest on the housing loan is deducted, the housing rent can no longer be deducted. Vice versa.
6.When is the taxpayer first entitled to the housing rent deduction?
The starting date for the taxpayer to enjoy the housing lease deduction for the first time is the month in which the lease starts as agreed in the lease contract, and the deadline is the end of the lease or the existing housing in the main working city.
7.Can I deduct the rental expenses of a shared house separately?
Housing rent expenses are deducted by the tenant who signed the lease contract. Therefore, if an individual (not a husband and wife) who shares a flat house has signed a standard rental contract with the landlord, they can deduct it according to the fixed rent rate.
8.How do I fill in the relevant information if there are overlapping lease months in the middle of the year?
If the taxpayer changes the rental housing in the middle of the year and there is an overlap in the lease period, the taxpayer shall avoid the overlap of the dates when filling in the lease date.
Supporting the elderly
1.What is the scope of deduction for the special additional deduction for supporting the elderly?
The maintenance expenses of taxpayers supporting their parents who have reached the age of 60 and whose children have passed away can be deducted before tax.
2.Who is the subject of deduction for the special additional deduction for supporting the elderly?
The deduction subjects of the special additional deduction for supporting the elderly include: first, all children who have the obligation to support. 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.
3.If the taxpayer's parents are over 60 years old, can they be deducted according to the double standard when deducting the support for the elderly?
No. The deduction standard is calculated on the basis that each taxpayer has two elderly dependents. 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.
4.Since the taxpayer's uncle and uncle have no children, whether the taxpayer can deduct the expenses for supporting the elderly if the taxpayer actually bears the obligation to support the uncle and uncle?
No. Dependents refer to parents who have reached the age of 60 and grandparents who have reached the age of 60 where their children have died.
5.What are the apportionment methods for the special additional deduction for supporting the elderly?
The apportionment method of the special additional deduction for supporting the elderly includes equal or agreed apportionment by the dependents, and it can also be apportioned by the dependents. If the method of apportionment is specified or agreed, the maximum deduction to be apportioned by each taxpayer shall not exceed 1,500 yuan per month, and a written apportionment agreement shall be signed. If the designated apportionment is inconsistent with the agreed apportionment, the designated apportionment shall prevail.
6.In a single-child family, if the parents remarry after divorce, how to enjoy the special additional deduction for supporting the elderly
For single-child families, if the parents re-establish a family after divorce, in the newly formed two families, as long as one of the parents has no other children other than the taxpayer to support, the taxpayer can enjoy a special additional deduction of 3,000 yuan per month for supporting the elderly according to the one-child standard. In addition to the above circumstances, the deduction cannot be enjoyed as an only child. When filling in the special additional deduction information form, the taxpayer needs to indicate the relationship with the dependent.
7.Both parents must be at least 60 years old, or only one parent must be at least 60 years old
If one of the parents is over 60 years old, the taxpayer can deduct it according to the prescribed standard.
8.If one of the two children has no ability to support the parents, can the remaining child enjoy the deduction of 3,000 yuan
No. According to the Notice on Raising the Special Additional Deduction Standards for Individual Income Tax (Guo Fa [2023] No. 13), if the taxpayer is not an only child, the monthly deduction amount of 3,000 yuan shall be shared among the siblings, and the amount shared by each person shall not exceed 1,500 yuan per month, and one of them cannot enjoy the full deduction alone.
Babysitting for children under 3 years old
1.What is the scope of infants and young children?
Infants and young children include legitimate children, illegitimate children, stepchildren, adopted children, and other infants and young children under the age of 3 who are under their guardianship.
2.Who is the deductible for the care of infants and young children under the age of 3?
The main body of the deduction for the care of infants and young children under the age of 3 is the legal guardian of the infant under the age of 3, including biological parents, step-parents, adoptive parents, and if someone other than the parents serves as the legal guardian of the minor, it shall be implemented mutatis mutandis.
3.What is the deduction standard for the care of infants and toddlers under the age of 3?
According to the standard fixed deduction of 24,000 yuan per year (2,000 yuan per month) for each infant.
4.How the deduction for childcare for infants and toddlers under 3 years old is divided between parents
Parents can choose to have one of them deduct 100% of the deduction standard, i.e. 2,000 yuan per month for one person, or they can choose to deduct 50% of the deduction standard for each of the two parents, i.e. 1,000 yuan per month for one person. There are only two types of distribution, and taxpayers can choose according to their circumstances.
5.Parents with multiple children can choose different deduction methods for different children?
OK. Parents with multiple children can choose different deduction methods for different children, that is, for child A, one party can choose to deduct according to the standard of 2,000 yuan per month, and for child B, both parties can choose to deduct according to the standard of 1,000 yuan per month.
6.Infants and toddlers who reach the age of 3 in September and begin to receive preschool education in September can enjoy both infant care deduction and children's education deduction under the age of 3 in that year?
It can be deducted at the same time. Infants and young children under the age of 3 from January to August are within the age range specified in the special additional deduction for infant and child care under the age of 3, and those who have reached the age limit of 3 years old from September to December and are within the age range specified in the special additional deduction for children's education, can apply for the special additional deduction for infant and child care and children's education under the age of 3 at the same time in the current year.
7.What is the starting time for the special additional deduction for the care of infants and young children under the age of 3?
From the month of birth of the infant to the month before the age of 3, taxpayers can enjoy this special additional deduction. For example, infants born in May 2022 can enjoy this special additional deduction policy until April 2025.
8.Can parents of infants born abroad be eligible for the deduction?
OK. Regardless of whether an infant or toddler is born in China or abroad, its parents can enjoy the deduction.
Miscellaneous
1.What are the declaration methods that can be selected to enjoy the special additional deduction, and what are the differences?
You can provide the collected information of special additional deductions to the withholding agent who pays wages and salaries, and the withholding agent can enjoy the special additional deduction when withholding individual income taxYou can also self-declare and enjoy special additional deductions when you settle the annual final settlement. Serious illness medical expenses can only be deducted by self-declaration when the annual final settlement is made.
Generally speaking, a designated withholding agent can claim the deduction when the income is obtained, while self-declaration is more suitable for taxpayers who are concerned about personal privacy.
2.What is a withholding agent?
A withholding agent is a unit or individual that pays income to an individual.
3.What does it mean to deduct the year?Can you choose multi-year?
The deduction year refers to the year in which the special additional deduction is eligible, and only one year can be selected at a time. For deductions for children's education expenses, elderly support expenses, mortgage interest expenses, etc., which have been in place for many consecutive years, they need to be refilled or confirmed every year.
4.What should I do if the amount of special additional deduction I actually enjoy is not as expected?
1.Please check that the information you have filled in for the special additional deduction is correct. 2.Check with the withholding agent to see if there is any error in the amount they entered or the deduction information you did not fill in in in a timely manner. 3.If both you and the withholding agent fill in the correct information, you can consult a professional or tax authority.
5.Can I modify the special additional deduction information after filling in the special additional deduction information on the "Individual Income Tax" APP?
After the taxpayer fills in the special additional deduction information in the "Individual Income Tax" APP, if the relevant information is filled in incorrectly or changes within the year, regardless of whether the withholding agent has already filed a withholding declaration, it can be modified through the "Individual Income Tax" APP or the website of the Natural Person Electronic Tax Bureau.
6.Can I change the information that the company has declared for me?Can the company change the information I declared?
Your withholding agent can only view the special additional deduction information you declare, but cannot modify it. You can modify the special additional deduction information declared by the withholding agent for you, and the withholding agent cannot modify it again after you modify it.
*: WeChat of the State Administration of Taxation and WeChat of China Tax NewsEditor: Shen Yishan.
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