Educational deduction standard for supporting the elderly and children

Special additional deduction standard for supporting the elderly: if the supporter is an only child, it will be deducted according to the standard of 2000 yuan per month; If the dependent is a non-only child, the deduction of 2,000 yuan per month shall be shared by him and his siblings, and the monthly contribution of each person shall not exceed 1 1,000 yuan. The deduction standard for children's education expenses is as follows: According to the relevant provisions of the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses related to full-time academic education for taxpayers' children are deducted according to the standard of 1 000 yuan per child per month.

1. How is the personal income tax rebate policy for supporting the elderly stipulated?

If the item of supporting the elderly is not deducted from the special additional deduction of personal income tax, a new deduction can be added in the annual declaration of personal income tax settlement, so as to deduct it and reduce the tax payable. Supporters belong to one of the information of supporting the elderly in the special additional deduction of personal income tax, which refers to grandparents whose parents are over 60 years old and whose children have passed away. Tax refund refers to the refund of tax. The personal income tax refund policy refers to the 2% refund that an enterprise can get from the tax authorities when withholding employee income tax.

2. What does the special additional deduction for personal income tax mean?

1, special additional deductions refer to six special additional deductions, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and support for the elderly, in addition to the 5000 threshold and other special additional deductions.

2. The special deduction of expenses is an important part of this tax reform, which reduces the personal tax burden, helps the tax to better reflect the burden of different families and give full play to the function of regulating income distribution.

3. Setting up a special additional deduction is actually to increase the individual tax exemption of residents on the basis of "the basic deduction standard is 5,000 yuan/month, and five insurances and one gold are tax-free according to law". In other words, every month's income is deducted from social security, then these special deductions are deducted, and then the rest is taxed.

4. The expenses specially deducted mainly include children's education expenses, continuing education expenses, medical expenses for serious illness, housing loan interest, housing rent and expenses for supporting the elderly.

5. Special additional deductions include six items: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly.

1. Children's education: RMB 1000 per child per month.

Tax deduction target: taxpayers whose children receive full-time academic education and preschool education (interpretation: preschool education refers to education from the age of 3 to the pre-primary school, and full-time academic education includes: primary and junior high school education, ordinary high school/secondary vocational/technical education, junior college/undergraduate/master/doctoral students). How much can be deducted: 65,438+0,000 yuan per child per month, or 50% for each parent, or 50% for each parent.

Second, continuing education: 400 yuan every month.

Tax deduction target: taxpayers who receive continuing education with academic qualifications (degrees); How much can taxpayers who receive the continuing education of professional qualifications of skilled personnel and professional and technical personnel deduct: 400 yuan's continuing education of academic qualifications every month (the deduction period of the same academic qualification/degree does not exceed 48 months) can be deducted by himself or his parents; In the current year, the qualification certificates of skilled personnel and professional and technical personnel will be deducted by 3600 yuan.

3. Medical treatment for serious illness: the annual limit is 80,000 yuan.

Tax deduction object: taxpayers whose personal burden (self-paid part within the scope of medical insurance catalogue) exceeds 15000 yuan after deducting medical expenses related to basic medical insurance. How much can be deducted: the annual limit is 80 thousand yuan, which can be deducted by myself or my spouse; The medical expenses of minor children shall be deducted by one parent.

Iv. Housing loan interest: RMB 1000 per month.

Tax deduction object: how much can a taxpayer who pays the interest on the first home loan deduct each month: 1 000 yuan, and the deduction period shall not exceed 240 months (the year when the loan interest occurs).

5. Housing rent: 800-500 yuan per month.

Tax deduction object: if there is no self-owned house in the working city, how much can taxpayers who have rental expenses deduct: municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council 1500 yuan per month; Cities with a registered population of 1 10,000 or more in municipal districts are 1 100 yuan per month; Cities with a registered population of no more than 6,543,800+are located in 800 yuan every month.

6. Supporting the elderly: 2,000 yuan per month.

Taxpayer: taxpayers who have one or more dependent parents who are over 60 years old, and grandparents who are over 60 years old and whose children have passed away. How much can be deducted: the only child is 2000 yuan per month; Non-only children and brothers and sisters each share the deduction of 2000 yuan per month, and each person does not exceed 1000 yuan per month.

After individuals pay personal income tax, when summarizing personal income tax at the end of the year, they can fill in the serious illness of their children or spouses, the education of their children, the support of the elderly, etc., and they can all reduce or refund personal income tax, which is in line with China's tax collection and management regulations. The tax authorities shall verify the actual situation of paying individuals and ensure the tax rights and interests of citizens.

3. What are the legal responsibilities for children not to support the elderly?

Parents have the obligation to raise and educate their children; Children have the obligation to support and assist their parents. Minors or children who cannot live independently have the right to ask their parents to pay alimony when their parents fail to perform their alimony obligations. Parents who are unable to work or have difficulties in living have the right to ask their children to pay alimony when they fail to fulfill their alimony obligations. Children's support for their parents means that adult children provide their parents with necessary living conditions materially and economically, and assistance means that adult children care, help and take care of their parents mentally and in life. The main body of the obligation of support and assistance is generally adult children. Children's obligation to support and assist their parents is a legal obligation that children must fulfill according to law, and it is also the responsibility of every adult to the family and society.

Adult children have the obligation to support and assist their parents. The elderly mainly rely on their families to provide for the elderly, and their families should take care of them. This obligation is indefinite, and children should continue to fulfill it as long as their parents need support and help. And you can't refuse to perform your maintenance obligations on the grounds of giving up inheritance.

Article 1067 of the Civil Code: Parents' maintenance obligations and children's maintenance obligations. If parents fail to fulfill their maintenance obligations, minor children or adult children who cannot live independently have the right to ask their parents to pay maintenance fees.

Parents who fail to perform their maintenance obligations, lack the ability to work or have difficulties in life have the right to ask their adult children to pay alimony.

Legal basis:

Interim Measures for Special Additional Deduction of Individual Income Tax Article 22 The maintenance expenses of taxpayers supporting one or more dependents shall be uniformly deducted 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.

Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.

Article 6 of the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax, parents can choose one party to deduct 100% of the deduction standard or 50% of the deduction standard of both parties, and the specific deduction method shall not be changed within a tax year.