How to fill in the declaration form of personal income tax relief in 2020

How to fill in the declaration form of personal income tax relief in 2020

A: First, the scope of application.

This form is applicable to individual tax reduction or exemption items that need to be enjoyed when filing tax returns and submitted to the tax authorities.

Second, the deadline for submission.

1. Individuals who need to enjoy tax reduction or exemption should promptly submit this form to the withholding agent for information collection.

2. If the withholding agent needs to enjoy tax reduction or exemption when filing the withholding declaration, the withholding agent shall submit this form together.

3. Individuals who need to enjoy tax relief and take the form of self-declaration shall submit this form together with self-declaration in accordance with the time stipulated in the tax law.

Three. Fill in every column of this form.

(1) Title item

1. tax payment period: fill in the period when personal tax reduction or exemption occurs, and fill in the specific start and end dates.

2. Taxpayer's name: If an individual declares and submits this form by himself or submits this form to the withholding agent for information collection, the individual shall fill in the taxpayer's name.

3. Taxpayer identification number: If an individual declares and submits this form by himself or submits this form to the withholding agent for information collection, the taxpayer identification number shall be filled in by the individual. For the individual whose taxpayer identification number is China Citizen Identification Number, fill in the "Citizen Identification Number" specified in People's Republic of China (PRC) and the national identity card; If there is no China citizenship number, please fill in the taxpayer identification number provided by the tax authorities.

4. Name of withholding agent: If the withholding agent returns and submits this form, the name of the withholding agent shall be filled in.

5. Taxpayer identification number of withholding agent: If the withholding agent declares and submits this form, the withholding agent shall fill in the unified social credit code of the withholding agent.

(2) Tax reduction or exemption

1. "Tax reduction and exemption items": tax reduction and exemption items enjoyed by individuals or withholding agents.

Individuals who enjoy the treatment of tax treaties should check the "tax treaty" item and fill in the name and terms of the specific tax treaty.

Individuals who enjoy the tax reduction or exemption items other than the listed items should check the "other" items and fill in the name of the tax reduction or exemption item and the tax reduction or exemption nature code.

2. "Number of people exempted from tax": fill in the number of people who enjoy our tax exemption policy.

3. "Tax-free income": fill in the total tax-free income that enjoys the tax reduction and exemption policy of our bank.

4. "Tax reduction and exemption": fill in the total amount of tax reduction and exemption that enjoys the tax reduction and exemption policy of our bank.

5. "Remarks": fill in the items that need special explanation from individuals or withholding agents or tax authorities.

(3) List column of tax reduction and exemption personnel

1. [Name]: fill in your personal name.

2 "taxpayer identification number": fill in the individual taxpayer identification number.

3. "Tax reduction and exemption items (tax reduction and exemption number or nature code)": fill in the number corresponding to the tax reduction and exemption items listed in the "tax reduction and exemption column" or other information required by the tax authorities.

4 "revenue items": fill in the name of tax revenue reduction or exemption items. For example, wages and salaries.

5. "Tax-free income": fill in the amount of tax-free income that individuals enjoy the tax reduction and exemption policy.

6 "tax relief": fill in the amount of tax relief enjoyed by individuals.

7. "Remarks": Fill in the items that need special explanation from individuals or withholding agents or tax authorities.

Four. Description of other matters

If this form is submitted in paper form, it is recommended to fill in and print it in duplicate by computer, with the taxpayer (withholding agent) and the tax authorities holding one copy each.

Personal income tax special deduction:

Special additional deduction of personal income tax

1, special additional deduction for children's education

The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1 10,000 yuan per child per month.

2. Special additional deduction for 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.

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 are obtained.

3, serious illness medical special additional deduction

In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, which exceed10.5 million yuan after deducting the medical insurance reimbursement part (referring to the self-paid part within the scope of the medical insurance catalogue), shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.

4, housing loan interest special additional deduction

Taxpayers and their spouses use personal housing loans or housing accumulation funds of commercial banks to purchase housing for themselves or their spouses in China. The interest expenses incurred by 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. Taxpayers can only enjoy the interest deduction of the first home loan once.

5. Special additional deduction for housing rent

Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:

(1) For municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the State Council, the deduction standard is 1500 yuan per month;

(2) Except for the cities listed in the first item, the deduction standard for cities with registered population exceeding 1 10,000 in municipal districts is 1 100 yuan per month; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

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.

The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.

6. Special additional deduction for supporting the elderly

Taxpayers who support their parents over the age of 60 are deducted according to the standard of 2,000 yuan per month, among which the only child is deducted according to the standard of 2,000 yuan per person per month, and non-only children and their brothers and sisters share the deduction amount of 2,000 yuan.

In 2020, China revised the personal income tax relief report form. Bian Xiao has arranged for you in detail how to fill in the declaration form for personal income tax relief in 2020, and also arranged for you the special deduction items for personal income tax. I hope you read it carefully. For more accounting knowledge, please continue to pay attention to our update.