What are the six special deductions?

Deduct according to the standard of 1000 yuan per child per month.

In terms of children's education, the relevant expenses of taxpayers' children receiving preschool education and full-time academic education are deducted according to the standard of 1000 yuan per child per month. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.

Reminder: Full-time academic education includes compulsory education, that is, primary and junior high school education; High school education, that is, ordinary junior high school and secondary vocational and technical education; Higher education, namely junior college education, undergraduate education, postgraduate education and doctoral education.

continuing education

Education (degree) continuing education is deducted according to the monthly 400 yuan quota.

In terms of continuing education, taxpayers' expenses for continuing education with academic qualifications (degrees) in China can be deducted according to the monthly 400 yuan quota within the specified period, and the deduction period for continuing education with equivalent academic qualifications shall not exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

Reminder: Individuals who receive continuing education with bachelor degree or below can choose to deduct it from their parents or from themselves.

Housing rent

According to the monthly 800 yuan to 1500 yuan quota deduction.

Deduct 800 yuan to 1500 yuan every month according to the city where the taxpayer rents the house. The detailed rules include: municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, 1.500 yuan per month; In addition to the cities listed in the first item, cities with a registered population of 1 10,000 or more in municipal districts are 1 100 yuan per month; In addition to the cities listed in the first item, cities with registered population of less than or equal to 1 10,000 in municipal districts will be 800 yuan every month.

The provisions of this deduction also include: the housing rental expenses incurred by taxpayers who do not have their own houses in the main working cities can be deducted according to the above standards; If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city; If the taxpayer has no employment unit, the main working city is the city where the tax authorities accept the final settlement of its comprehensive income.

Reminder: If both husband and wife work in the same city, only one of them can deduct the housing rental fee, and only the lessee who signed the rental housing contract can deduct it. At the same time, taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.

First home loan interest

Deduct according to the standard of 1000 yuan per month.

In terms of housing loan interest, the taxpayer or his spouse's interest expense on the first housing loan, whether it is a commercial bank loan or a housing provident fund loan, buys a house in China. In the year when the loan interest actually occurs, it can be deducted according to the standard of 1 000 yuan per month, and the longest deduction period is no more than 240 months.

Reminder: Taxpayers can only enjoy the first home loan interest deduction once. The first home loan mentioned here refers to the mortgage that enjoys the interest rate of the first home loan when buying a house. In addition, both husband and wife can choose to be deducted by one of them, and the specific deduction method cannot be changed within a tax year.

Serious illness medical treatment

The self-funded part exceeds the annual limit of 6,543,800 yuan+500,000 yuan, which is 80,000 yuan.

In terms of medical expenses for serious illness, in a tax year, the part of the taxpayer's self-funded medical expenses exceeding10.5 million yuan (that is, the personal burden after deducting medical insurance reimbursement) can be deducted within the annual limit of 80,000 yuan when the taxpayer handles the annual final settlement.

Reminder: Medical expenses incurred by taxpayers can be deducted by themselves or their spouses, and medical expenses incurred by minor children can be deducted by parents. Medical expenses incurred by taxpayers, their spouses and minor children can be deducted separately according to regulations.

Support for the elderly

The only child is deducted according to the standard of 2000 yuan per month.

In terms of supporting the elderly, taxpayers who support their parents and other legal dependents over the age of 60 are deducted according to the standard of 2,000 yuan per month, of which the only child is deducted according to the standard of 2,000 yuan per month; Non-only children and their brothers and sisters share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1000 yuan.

Reminder: The scope of dependents is defined, that is, parents over 60 years old and grandparents over 60 years old whose children have passed away. Supporting one or more elderly people, the only child is deducted according to the standard of 2000 yuan per month; Non-only children can be distributed equally or with the consent of the dependents, and can also be distributed jointly by the dependents. If allocation is agreed or specified, a written allocation agreement must be signed. The designated allocation takes precedence over the agreed allocation, and the specific allocation method and amount shall not be changed within a tax year.