Attention taxpayers!
Special additional deduction of individual income tax in 2024It's already confirmed.
The confirmation time isDecember 1 - December 31, 2023
If not confirmed in time.
It is likely to affect the salary received in 2024
This year's special additional deduction information for individual income taxWhat's new?
And how to fill in?
Come and take a look.
Knowledge Classroom
According to the Operational Measures for Special Additional Deductions for Individual Income Tax (for Trial Implementation) issued by the State Administration of Taxation, if a taxpayer needs to continue to apply for special additional deductions by a withholding agent in the following year, it shall confirm the content of the special additional deduction for the following year in December of each year and report it to the withholding agent. The special additional deduction can be deducted before individual income tax, which is equivalent to paying a small amount of tax. According to the policy,The information of the special additional deduction needs to be confirmed in December of each yearin order to continue to enjoy the special additional tax deduction in the next year.
Special additional deduction of individual income tax in 2024We have already started to confirm what is new this year compared to last year
According to the "Notice on Raising the Special Additional Deduction Standards for Individual Income Tax" (Guo Fa 2023 No. 13) issued on August 31, 2023, ** has been raisedSupport for the elderly, children's education, and care for infants and children under the age of 3The standard of the three special additional deductions. The specific changes are as follows:
In 2024Filling process for special additional deductions for individual income tax.
1. The process of filling in the "Individual Income Tax" APP
Tips:Before filling in the report, it is recommended to upgrade the [Individual Income Tax] APP to the latest version, and then operate according to different situations.
Scenario 1
If there is no change in the special additional deduction information for 2024, it only needs to be confirmed on the basis of 2023.
Steps:Open the personal income tax app and go to the home page"Common Business"."Special Additional Deduction Filling"., click"One-click to bring in".and confirm the information.
Scenario 2
In 2024, the information that has already been filled in needs to be amended.
Steps:If you need to modify the deduction information of "one-click in" in 2023, enter the "one-click in" interface"Deduction information to be confirmed"., click on the deduction item to be modified, and click on it"Fill in the details".pageModifyAfter modifying, click "Confirm".
Scenario 3
In 2024, the special additional deduction will no longer be enjoyed.
Steps:If you need to delete the deduction information of "one-click in" in 2023, enter the "one-click in" interface"Deduction information to be confirmed"., click the deduction item you want to delete, and then click itDeleteCan.
Scenario 4
In 2024, new special additional deductions will be required.
Steps:Confirm the existing special additional deduction items firstIf you need to add a new one, click on the home page of the app"Special Additional Deduction Filling"., you need to add a new item, and then select "2024" to deduct the annual fee, and click "Confirm".
For example, in 2024, a special additional deduction for "children's education" needs to be added. Go to the filling page and selectChildren's education".and select the year of deductionAfter confirmation, enter the information according to the relevant prompts.
Scenario 5
In 2024, you will enjoy the special additional deduction for the first time.
Select the home page of the app directly"Special Additional Deduction Filling"., select the relevant item to enter the filling interface.
2. The process of filling in the website of the electronic tax bureau for natural persons
If you have already filled in the special additional deduction information in 2023 and need to continue to enjoy it in 2024, please pay attention to whether the relevant information changes in time (on the homepage of the official website, fill in the special additional deduction report, select the deduction year 2024, and bring in the shortcut filling column), if there is any change, please modify it in time.
If you have not filled in the special additional deduction information, but there are eligible special additional deductions in 2024, you can click on the homepage of the official website to fill in the special additional deductions, select the deduction year 2024, and click on the corresponding deduction items to fill in.
Scenario 1
If there is no change in the special additional deduction information for 2024, it only needs to be confirmed on the basis of 2023.
Steps:on the home page"Common Business"."Special Additional Deduction Filling"., click"One-click to bring in"., confirm the information, and then click"One-click confirmationCan.
Scenario 2
In 2024, the information that has already been filled in needs to be amended.
Steps:If you need to modify the declaration method, deduction ratio, relevant information, etc., you need to click "View" and enter the relevant modification page to modify.
Scenario 3
In 2024, the special additional deduction will no longer be enjoyed.
Steps:Enter"Deduction information to be confirmed".interface, select the items that need to be invalidated, click "Delete", and then confirm with one click.
Scenario 4
In 2024, new special additional deductions will be required.
Steps:Confirm the existing special additional deduction items firstIf you need to add a new one, click it"Special Additional Deduction Filling"., select the deduction year "2024", and then select the items that need to be added.
For example, in 2024, a special additional deduction for "children's education" needs to be added. Go to the filling page and selectChildren's education".and select the year of deductionAfter confirmation, enter the information according to the relevant prompts.
Scenario 5
In 2024, you will enjoy the special additional deduction for the first time.
Select the home page directly"Special Additional Deduction Filling"., select the deduction year, and click the corresponding deduction item to fill in.
If you have anything else, please feel free to contact us by private message or comment, and we will answer your questions!