What are the conditions and standards of the special tax deduction policy?

1. What are the conditions and standards of the special tax deduction policy?

Special additional deductions * * * six items: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly. Children's education: the taxpayer's children are in the stage of preschool education to full-time academic education, which is deducted according to the standard of 1000 yuan per child per month. The expenses of continuing education taxpayers who receive academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the academic qualifications (degrees) education.

The conditions and standards of the special additional deduction policy are as follows:

1, children education

The taxpayer's children are in the stage of preschool education to full-time academic education, and 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.

2. Continuing education

Taxpayers' expenses for continuing education of academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the education of academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. The taxpayer's expenditure on continuing education of technical personnel and professional and technical personnel's professional qualifications shall be deducted according to the quota of 3,600 yuan in the year when the relevant certificates are obtained.

3. Serious illness medical treatment

In a tax year, the part of the medical expenses related to basic medical insurance incurred by the taxpayer that exceeds 15000 yuan after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.

4, housing loan interest

If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing provident fund alone or jointly to buy a house for himself or his spouse in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 10,000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months.

5. Housing rent

The housing rental expenses incurred by taxpayers who do not own their own houses in the main working cities shall be deducted according to the monthly standard of1500/1100/800 yuan. If the taxpayer's spouse owns his own house in the taxpayer's main working city, it is deemed that the taxpayer owns his own house in the main working city.

Step 6 support the elderly

Only children are deducted by 2000 yuan per month, and non-only children and other brothers and sisters are deducted by 2000 yuan. The monthly contribution of each person cannot exceed 1000 yuan. Dependents refer to parents who have reached the age of 60 and grandparents who have passed away.

2. What is the deduction standard for personal income tax loans?

The personal income tax loan deduction standard is:

65,438+0,65,438+0,000 yuan per month, and the person who does not leave the land for the longest deduction period can be determined as a tax year according to the agreement between husband and wife.

2. Conditions for deducting mortgage interest from the old tax: the interest expenses of the first home loan incurred by me or my partner, bank or housing accumulation fund holder or my spouse when buying a house in China.

Individual Income Tax Law of the People's Republic of China

Article 15

Public security, China People's Bank, financial supervision and management and other relevant departments shall assist the tax authorities to confirm the identity of taxpayers and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban and rural construction, public security, China People's Bank, financial supervision and tax authorities provide taxpayers' children's education, continuing education, serious illness medical care, mortgage interest, housing rent and support for the elderly.

3. What are the criteria and conditions for tax loan deduction?

The deduction standard for individual tax loans is that the loan interest is actually deducted in the current year according to the standard amount of 1 10,000 yuan per month, and the maximum deduction period is no more than 240 months. Taxpayers can only enjoy the first deduction of interest on housing loans. The condition of tax loan deduction is that taxpayers or their spouses must own a house and use commercial loans or provident fund loans alone or jointly to buy houses for themselves or their spouses in China. In addition, the house purchased by the loan must belong to the first house, and the loan must still be repaid. The mortgage loan is still in the year when the loan interest actually occurs, and the interest expense of the housing loan cannot be deducted at the same time as the special deduction of the housing rent. In other words, if you want to use a mortgage to deduct taxes, you can only choose one. Deduction method: 1. Purchase separately or together: both husband and wife agree that one of them can choose to deduct; 2. Purchase separately before marriage: one party's house can be selected after marriage, and the lender will deduct 65,438+0,000 yuan per month; Or by the husband and wife respectively according to the monthly 500 yuan for their own housing loan interest expenses deducted. The month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated. The longest deduction period of housing loan interest shall not exceed 240 months. According to the law, Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax stipulates that if a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund to buy a house for himself or his spouse in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard of 1 10,000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy the interest deduction of the first home loan once. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house. Fifteenth agreed by both husband and wife, can choose to be deducted by one of them, the specific deduction method can not be changed within a tax year. For the first home loan that occurs when the husband and wife buy houses separately before marriage, they can choose a house purchased after marriage, which is deducted by the buyer according to the deduction standard 100%, or by both husband and wife according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.

4. What are the deduction standards for commercial loans in the special additional deduction?

There is no commercial loan but housing loan in the special additional deduction. If it is the first home loan, you can deduct 1000 yuan per month.