Deduction standard of personal income tax and parental support

The standard of special additional deduction for parents: if the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1000 yuan; If the taxpayer is an only child, it will be deducted according to the standard of 2000 yuan per month.

At present, with the deepening of the aging of the population, how to provide for the aged has become the focus of social attention, and the introduction of pension expenditure in the special additional deduction can be said to grasp the social pain point.

The exposure draft stipulates that taxpayers can deduct the maintenance expenses of parents and other legal dependents over 60 years old, which can be divided into two situations: only child and non-only child.

The maintenance expenses for taxpayers to support one or more dependents shall be uniformly deducted according to the following standards:

1. If the taxpayer is an only child, it will be deducted according to the standard quota of 2,000 yuan per month;

2. If the taxpayer is not an only child, the monthly deduction of 2,000 yuan shall be shared by the taxpayer and his brothers and sisters, and the monthly contribution of each person shall not exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.

Pre-tax deduction standard for employees' wages:

1. For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

2. For operating income, the excess progressive tax rate of 5% to 35% is applicable (the tax rate table is attached);

3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

The deduction standard of personal income tax is:

1, children's education is generally deducted according to the standard of 1000 yuan per child per month. Parents can choose to deduct 100% by one party or 50% by both parties.

2, belongs to the continuing education, according to the monthly 400 yuan quota deduction; If it is vocational qualification education, in the year of obtaining the relevant certificate, the fixed deduction is 3600 yuan.

3. When the housing loan interest actually occurs, it will be deducted according to the standard quota of 1000 yuan per month.

4. According to different cities, housing can be deducted according to three standards: 1500 yuan, 1 100 yuan and 800 yuan.

What are the personal income tax deduction policies?

I. Individual tax deduction items

1. The interest expenses of the first home loan incurred by the taxpayer himself or his spouse can be deducted according to the standard of 1000 yuan per month;

2. The housing rent is deducted from 800 yuan to 1200 yuan every month in the city where the taxpayer rents the house;

3 taxpayers who support their parents over 60 years old (inclusive) will be deducted according to the standard of 2000 yuan per month;

4. Expenses related to preschool education and academic education of taxpayers' children shall be deducted according to the standard quota of10.2 million yuan per child per year (10.2 million yuan per month); Taxpayers can deduct 3600 yuan or 4800 yuan each year for continuing education with or without academic qualifications within the prescribed time limit;

5. In terms of serious illness medical treatment, the part of the taxpayer's self-funded medical expenses exceeding10.5 million yuan in a tax year can be deducted within the annual limit of 60,000 yuan.

Second, children's education deduction.

From the scope of application, including preschool education, that is, from the age of 3 to primary school, compulsory education, high school, university (junior college), master's degree and doctor's degree of future children can be deducted.

According to the exposure draft, the expenses related to the taxpayer's children's preschool education and academic education are deducted according to the standard of 12000 yuan per child per year (1000 yuan per month).

This means that families with two children will enjoy a fixed deduction of 24,000 yuan per year.

It should be pointed out that the annual deduction of 65,438+02,000 yuan or 24,000 yuan can be deducted by one parent or 65,438+000% by one parent, and the specific deduction method cannot be changed within a tax year.

Third, the first home loan interest deduction.

In addition to children's education, the deduction of housing expenses has also attracted much attention.

According to the exposure draft, the taxpayer's interest expense on the first home loan will be deducted 1.2 million yuan every year (1.0 million yuan per month) during the loan repayment period. Non-first-home housing cannot be deducted, and taxpayers can only enjoy one deduction opportunity.

In addition, the interest on the first home loan can be deducted by one spouse, and the deduction method cannot be changed within a tax year.

Four, municipalities directly under the central government, provincial capital cities and other rent deduction.

People who buy a house enjoy a deduction, and people who rent a house are no exception.

According to the exposure draft, the rental expenses incurred by taxpayers and their spouses in renting houses without housing in the taxpayer's main working city can be deducted according to certain standards.

It should be pointed out that among the six special additional deductions, this is the only one with regional differences, which is mainly divided into three categories. Specifically:

In municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, the deduction standard is 14400 yuan per year (per month 1200 yuan);

Rent a house in other cities, and if the registered population in the municipal area exceeds 6.5438+0.00 million, the deduction standard is 6.5438+0.2 million yuan (6.5438+0.00 yuan per month);

If you rent a house in other cities, and the registered population in the municipal area does not exceed 6.5438+0 million (inclusive), the deduction standard is 9,600 yuan per year (800 yuan per month).

In addition, for the case of husband and wife renting a house, if the husband and wife rent a house in the same place, only one party can deduct the rental fee; If the husband and wife work in different cities and each has no housing in the main city, the rental fee can be deducted separately.

It should be emphasized that taxpayers and their spouses are not allowed to enjoy the special additional deduction of housing loan interest and housing rent at the same time. This means that only mortgage interest and rent can be deducted.

Five, the only child to support the elderly deduction

At present, with the deepening of the aging of the population, how to provide for the aged has become the focus of social attention, and the introduction of pension expenditure in the special additional deduction can be said to grasp the social pain point.

The exposure draft stipulates that taxpayers can deduct the maintenance expenses of parents and other legal dependents over 60 years old; Among them, there are only children and non-only children.

If the taxpayer is an only child, it will be deducted according to the standard quota of 24,000 yuan per year (2,000 yuan per month);

If the taxpayer is a non-only child, he can share the deduction of 24,000 yuan (2,000 yuan per month) by means of average sharing and agreed sharing, and the sharing method shall not be changed within a tax year.

In addition, the maximum amount of deduction allocated by each taxpayer each year shall not exceed 12000 yuan (1000 yuan per month).

For example, an old man has three children to support, and each child can share an average deduction of 24,000 yuan per year, 8,000 yuan per person per year; It can also be designated by the elderly or agreed by the children, and each child can enjoy the deduction of 6000, 6000 and 12000 respectively, but the deduction of each child cannot be higher than 12000 yuan.

Six, serious illness medical limit deduction

In terms of medical treatment, the exposure draft stipulates that in a tax year, the medical expenses recorded by the social medical insurance management information system, including out-of-pocket expenses in medical insurance coverage and out-of-pocket expenses outside medical insurance coverage, can be deducted according to the standard limit of 60,000 yuan per year if the medical expenses paid by individuals exceed 15000 yuan.

Seven, continuing education deduction

The special additional deduction for education is mainly divided into two items: continuing education of academic qualifications and continuing education of professional qualifications of skilled personnel.

During the period of academic education, it will be deducted at a fixed amount of 4,800 yuan per year (400 yuan per month); The expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted at a fixed rate of 3,600 yuan per year in the year when relevant certificates are obtained.

Eight, the maximum deduction

After reading the details of the special additional deduction, we can imagine that young people wandering in big cities to pursue their dreams can at least deduct the rental items, while middle-aged professionals with old and young can deduct their children's education and support for the elderly.

Therefore, most individual taxpayers will have one, two or even at most five items that all meet the special additional deduction standard. If your monthly income (excluding "three insurances and one gold") is between 7000-30000 yuan.

legal ground

The State Council municipality directly under the central government on printing and distributing

Twenty-second taxpayers who support one or more dependents shall be deducted uniformly according to the following standards:

(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;

(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.

Twenty-third the term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents who have passed away.