The latest special additional deduction in 222

from January to December, 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 Announcement of State Taxation Administration of The People's Republic of China on Revision and Release issued by the State Administration of Taxation in early 222, the content of special additional deduction for the following year is confirmed in December every year. This means that from today, the special additional deduction will begin in 223.

1. The State Administration of Taxation has notified that the special additional tax deduction has increased to 7 items. According to the Announcement of State Taxation Administration of The People's Republic of China on Revision and Release issued by the State Administration of Taxation in early 222, we can know that the special additional tax deduction has increased to 7 items from January 1, 222. What are the seven specific items? How should I deduct it? Let's take a quick look at it with Baitu Finance and Taxation:

1. How to deduct children's education expenses

2. How to deduct continuing education expenses

3. How to deduct serious illness medical expenses

4. How to deduct housing loan interest expenses

5. How to deduct housing rent expenses

6. How to deduct expenses for supporting the elderly

7. How to deduct expenses for infant care

. The term "children" refers to children born in or out of wedlock, stepchildren and adopted children. If someone other than parents acts as the guardian of minors, it shall be implemented 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 promptly 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 for 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.

2. Guidelines for the declaration of special additional tax

3. Answers to questions related to special additional tax

1. What are the declaration methods for special additional deduction? What are the differences? Answer: You can provide the collected special additional deduction information to the withholding agent who pays wages and salaries, and the withholding agent will enjoy the special additional deduction when withholding personal income tax; Can also be in the annual settlement, self-declaration to enjoy special additional deduction. Medical expenses for serious illness can only be declared and deducted by myself at the time of annual settlement. Generally speaking, designated withholding agents can enjoy deduction when they make 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 for many years? Deduction year refers to the year that can enjoy special additional deduction, and only one year can be selected at a time. Deductions for children's education expenses, expenses for supporting the elderly, mortgage interest expenses and other expenses for many years need to be re-filled or confirmed every year.

3. The amount of special additional deduction actually enjoyed is inconsistent with the expectation. What should be done? 1. Please check whether the special additional deduction information you filled in is wrong. 2. Confirm with the withholding agent whether there is any problem such as the wrong amount entered or the failure to download the deduction information you filled in in time. 3. If both you and the withholding agent fill in the form correctly, you can further consult professionals or tax authorities. 4. Can I modify the information declared by the company for me? Can the information company I declare be modified? Can it be modified 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 you modify it, the withholding agent cannot modify it again.

4. The family has two children in primary school, and the mother's part-time income is 4,5 yuan, and the father's income is 1, yuan. Which one is more cost-effective? It is suggested that the father fill in the special additional deduction for two children, with a larger pre-tax deduction and less tax payment; Mom doesn't have to pay taxes on her current income, so she can leave it blank.

5. I bought a new house with a loan, how can I apply for a tax refund? When purchasing the first home newly, you need to click "Special Additional Deduction" on the home page of the tax APP. After entering the page, fill in "Housing Loan Interest", which is usually not filled in, and can be filled in when it is settled in March-June of the following year. If you fill in the mortgage information in 222, you only need to click "one-click confirmation" in 223.

6. how do I know if my house can be filled with mortgage interest? How to identify the first suite tax? I or my spouse use personal housing loans from commercial banks or housing accumulation funds 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 consult the bank or housing provident fund center that handles the loan. Therefore, the first suite is the first home loan interest rate that depends on whether the house is applicable. If it meets the conditions, you can fill in the mortgage interest.