Personal income tax special additional deduction, what is the new item in 2022?

As long as June+February, 5438, the most important thing is to declare the special additional deduction of personal income tax. After all, it is related to everyone's salary.

According to the revised release of State Taxation Administration of The People's Republic of China in early 2022, "State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)"

Announcement: The special additional deduction for the following year will be confirmed in June 5438+February every year.

This means that from today, the special additional deduction will begin in 2023.

0 1. State Taxation Administration of The People's Republic of China informed that the special additional deduction was increased to 7 items.

According to the revised release of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued by State Taxation Administration of The People's Republic of China in early 2022

In the announcement, we can know that from June 65438+1 October1in 2022, the special additional deduction has been increased to seven items.

What are these seven specific projects? How should I deduct it? Let's take a look with Baitu Finance and Taxation:

First, how to deduct children's education expenses

Second, how to deduct the continuing education expenditure?

Third, how to deduct the medical expenses for serious illness?

Four, how to deduct the interest expenses of housing loans?

5. How to deduct the rental fee?

6. How to deduct the cost of supporting the elderly?

Seven, how to deduct the cost of infant care?

Reminder:

The parents mentioned in this article refer to biological parents, stepparents and adoptive parents. The term "children" refers to children born in or out of wedlock, stepchildren and adopted children. If a person other than his parents acts as a guardian of a minor, it shall apply mutatis mutandis.

When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall timely submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the submitted information.

Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner.

If the special additional deduction of personal income tax cannot be fully deducted in one tax year, it cannot be carried forward to the next year for deduction.

Relevant materials that taxpayers need to keep for future reference shall be kept for five years after the end of the statutory settlement period, and relevant materials that withholding agents need to keep for future reference shall be kept for five years from the year following the withholding year.

02, the special surcharge declaration guide

03, special surtax related questions and answers

1. What declaration methods can I choose for special additional deduction? What is the difference?

Answer: The collected special additional deduction information can be provided to the withholding agent who pays wages and salaries, and the withholding agent will enjoy special additional deduction when withholding personal income tax; You can also declare and enjoy special additional deduction when you make annual final settlement.

Medical expenses for serious illness can only be declared and deducted by myself at the time of annual settlement. Generally speaking, the designated withholding agent can enjoy deduction when obtaining income, while self-declaration is more suitable for taxpayers who pay attention to personal privacy.

2. What does it mean to deduct the year? Can I choose many years?

Deduction year refers to the year that can enjoy special additional deduction, and only one year can be selected at a time. Deduction of children's education expenses, support for the elderly, mortgage interest expenses and other multi-year expenses needs to be re-filled or confirmed every year.

3. What should I do if the amount of special additional deduction actually enjoyed is inconsistent with the expectation?

1. Please check whether the special additional deduction information you filled in is incorrect.

2. Confirm with the withholding agent whether there is any problem such as incorrect amount input or failure to download the deduction information you filled in in time.

3. If you and the withholding agent fill in the form correctly, you can further consult professionals or tax authorities.

4. Can the information declared by the company be modified? Can the information company I declare be modified? Can I modify it after filling in the special additional deduction information on the "Personal Income Tax" APP?

The special additional deduction information you declare can only be viewed by your withholding agent and cannot be modified. You can modify the special additional deduction information declared by the withholding agent for you. After modification, the withholding agent cannot modify it again.

4. There are two children in primary school at home, the mother's part-time income is 4500 yuan, and the father's income is 10000 yuan. Which side has higher cost performance?

It is suggested that the father fill in the special additional deduction for two children, with a large pre-tax deduction and less tax payment; Mom doesn't have to pay taxes on her current income, so she can leave it blank.

How can I apply for a tax refund if I buy a new house with a loan?

When purchasing the first home, you need to click "Special Additional Deduction" on the home page of the tax APP. After entering the page, fill in the "housing loan interest", which is generally not filled in, and can be filled in when the settlement is made in March-June of the second year.

Fill in the mortgage information in 2022, and just click "one-click confirmation" in 2023.

6. How do I know if my house can be filled with mortgage interest? How to determine the first suite tax?

I or my spouse use the personal housing loan or housing accumulation fund of a commercial bank to purchase housing for me or my spouse, and the interest expense of the first home loan only refers to the interest of the first home loan recognized by the bank. You can consult the loan contract (agreement) or the bank or housing provident fund center that handles the loan.

Therefore, the first suite is to see whether the house is applicable to the first home loan interest rate. If qualified, you can fill in the mortgage interest.