Preface

In 2018, the topic of personal income tax reform became a nationwide hot topic. Up to now, various policies of personal income tax reform have basically been implemented:

• Implemented on October 1, 2018Raise the personal income tax threshold
• Starting from January 1, 2019,Special Additional Deductions for Personal Income Tax came into effect

Among them, the Special Additional Deductions for Personal Income Tax can be independently declared by taxpayers. Understanding the various policies, required materials and declaration methods of the Special Additional Deductions for Personal Income Tax can enable individuals to achieve a disguised "salary increase".

I. Interim Measures for Special Additional Deductions for Personal Income Tax

1. Special Deduction for Children's Education

• Monthly deduction for each child of an individual 1000 yuan

2. Special Deduction for Continuing Education

• Monthly deduction of 400 yuan or 300 yuan

3. Special Deduction for Serious Illness Medical Expenses

• Annual deduction of 80,000 yuan limit (deducted based on actual amount)

4. Special Deduction for Housing Loan Interest

• Monthly fixed deduction of 1000 yuan

5. Special Deduction for Housing Rent

• Monthly deduction of 1500 yuan, 1100 yuan or 800 yuan (depending on city scale)

6. Special Deduction for Supporting Elderly Relatives

• Monthly deduction of 2000 yuan

Calculation Example: Special deductions are deducted from the taxpayer's salary before tax calculation. For example:

• If a taxpayer's pre-tax salary is 10,000 yuan and they need to support elderly relatives, tax will be calculated based on 8,000 yuan pre-tax

• If they also need to repay housing loan interest, tax will be calculated based on 7,000 yuan pre-tax

II. Required Materials for Declaration

1. Identity Document Information

   • ID information of the patient for serious illness medical expense deduction
   • ID information of the dependent elderly relative (over 60 years old) for supporting elderly relatives deduction

2. Property Right Certificate (when declaring housing loan interest deduction)

   • Choose one from property right certificate, real estate registration certificate, commercial housing sales contract, pre-sale contract(four options)

3. Loan Contract (when declaring housing loan interest deduction)

   • Fill in the loan bank, loan contract number, first repayment date, and loan term according to the loan contract content

4. Medical Treatment Certificates (when declaring serious illness medical expense deduction)

   • Fill in the personal burden amount and total medical expenses according to the relevant medical treatment certificates

5. Certain Certificates (when declaring continuing education deduction for vocational qualifications)

   • Vocational qualification certificate, used to fill in the name, certificate number and issuing authority

III. Methods of Independent Declaration via APP

To save people from unnecessary trips, the official App "Personal Income Tax" launched by the State Taxation Administration has officially put into operation the function of filling in and declaring special additional deductions.

The main declaration process is as follows: