How to deduct the special deduction for one child supporting two elderly people

The tax deduction for supporting the elderly, unified in accordance with the following standard fixed deduction:

1, the taxpayer is the only child, in accordance with the standard fixed deduction of 2,000 yuan per month;

2, the taxpayer is a non-only child, the taxpayer and his siblings to share the deduction of 2,000 yuan per month, and each person can not be more than 1,000 yuan per month to share the amount.

Personal pension card process:

1, apply for a personal pension card: you can go to your social security agency to apply for a personal pension card;

2, identity authentication: you need to provide an ID card, household registration book or other valid identification materials for identity authentication;

3, payment of social security fees: in the social security office for the Pay social security fees, the payment will be bound to the personal pension card personal social security account;

4, bank account: to the People's Bank of China, Bank of China, China Construction Bank, Agricultural Bank of China and other banks for personal savings account;

5, bank card activation: get a personal pension card, you need to go to the bank to activate the card and set up a personal password and withdrawal code ;

6. Receiving the pension: Before receiving the pension, you need to bind the personal pension card with your personal social security account on the Internet. When the pension payment date arrives, you can go to the designated bank self-service ATMs or counters to receive your pension.

In summary, the personal pension card is part of the pension insurance system, and the specific way of using and managing it may vary depending on regions and policies. When using a pension card, you need to read the relevant agreements and policies carefully to better understand your rights and obligations.

Legal basis:

Article 10 of the Social Insurance Law of the People's Republic of China*** and the State of China

Employees shall take part in the basic pension insurance, and the employer and the employee*** shall pay the basic pension insurance premiums together.

Individual industrial and commercial households without employees, part-time workers who have not participated in basic pension insurance with their employing units, and other flexibly employed persons may participate in basic pension insurance and pay basic pension insurance premiums by themselves.

The methods of pension insurance for civil servants and staff members administered under the civil service law shall be prescribed by the State Council.

Article 11

Basic pension insurance is a combination of social coordination and individual accounts.

The basic pension insurance fund consists of contributions from employers and individuals and government subsidies.

Article 15

The basic pension consists of the coordinated pension and the individual account pension.

The basic pension is determined on the basis of the individual's accumulated years of contribution, the contribution wage, the average wage of local workers, the amount of the individual account, and the average life expectancy of the urban population.