Social security tax deduction standard

1, children's education: taxpayers' children to receive full-time academic education related social security expenditures, in accordance with the monthly tax standard of 2,000 yuan per month for each child a fixed deduction.

2. Continuing education: Taxpayers who receive academic continuing education in China will be given a flat-rate deduction of 400 yuan per month for the period of academic education. The period of deduction for the same academic continuing education cannot exceed 48 months.

3, major medical: in a tax year, the taxpayer incurred in the basic medical insurance-related medical expenses, after deducting the reimbursement of the medical insurance personal burden of more than 15,000 yuan in total, by the taxpayer in the annual remittance, within the limit of 80,000 yuan deduction according to the facts.