The 2019 new individual income tax policy will be implemented on January 1, 2019. Many people still don't understand the new policy. What are the detailed rules for the special deduction of individual income tax this time? Let's give you a detailed answer and the personal income tax withholding rate table. Let's have a look!
Special additional deduction
Scope: Children's education, continuing education, serious illness medical treatment
Housing loan interest, housing rent, supporting the elderly
（1） Children's education
Preschool education: from the month when the child reaches the age of 3 to one month before entering primary school;
Full time academic education: the month when children receive compulsory education, high school education and higher education -- the month when education ends
Special note: the period of suspension due to illness or other non subjective reasons but the student status continues to be retained, as well as the winter and summer holidays organized and implemented by the teaching institution according to the regulations, can be deducted continuously.
Deduct 1000 yuan per month for each child. For multiple children who meet the deduction conditions, each child can enjoy the deduction.
The deduction person shall be determined by both parents. It can be deducted in full by one of the parents or 500 yuan by the parents respectively.
After the deduction method is determined, it cannot be changed within a tax year.
（2） Continuing education
(1) Education (degree) continuing education
(2) Vocational qualification continuing education for skilled personnel
Vocational qualification continuing education for professional and technical personnel
The specific scope of professional qualifications shall be subject to the national catalogue of professional qualifications published by the Ministry of human resources and social security.
Education (degree) continuing education: 400 yuan per month;
Vocational qualification continuing education: 3600 yuan / year.
Exception: if the child has been employed and is receiving continuing education with a bachelor's degree or below, it can be deducted according to the child's education at the choice of the parents or according to the continuing education at the choice of the child.
The maximum deduction period for continuing education with the same educational background (degree) shall not exceed 48 months.
（3） Housing interest loan
The interest expense of the first set of housing loan incurred when I or my spouse, alone or jointly, use the personal housing loan of commercial bank or housing provident fund to purchase a house in China for me or my spouse.
1000 yuan per month, and the maximum deduction period shall not exceed 240 months
Deducted by: the husband and wife agree that one of them can deduct.
After determination, it remains unchanged in a tax year
（4） Housing rent
Rent a house in the main working city, and meet the following conditions at the same time:
(1) I and my spouse do not have their own housing in the city where they mainly work;
(2) Housing rent expenditure has actually occurred;
(3) I and my spouse did not enjoy the special additional deduction policy for housing loan interest in the same tax year. In other words, housing loan interest and housing rent
The deduction policy can only enjoy one of them, not both.
(1) Municipalities directly under the central government, provincial capital cities, cities specifically designated in the state plan and other cities determined by the State Council: 1500 yuan per month;
(2) city in addition to the above city, registered residence population of more than 1 million people in the city area: 1100 yuan per month;
(3) except for the above cities, the city registered residence population of less than 1 million people (inclusive) city: 800 yuan per month.
If the main working cities of the husband and wife are the same, it can only be deducted by one party, and it shall be deducted by the lessee who signed the rental housing contract;
If the main working cities of the husband and wife are different and there is no room, they can be deducted according to the specified standards.
（5） Support the elderly
The dependant has reached the age of 60 (inclusive)
Dependants - parents (biological parents, stepparents, adoptive parents), as well as grandparents and maternal grandparents whose children have died.
Taxpayer is the only child: 2000 yuan per month
Taxpayers who are not only children can share the deduction amount of 2000 yuan per month with their brothers and sisters, but the amount shared by each person cannot exceed 1000 yuan per month.
Specific allocation methods: equal allocation, agreement and specified allocation
If the allocation is agreed or specified, a written allocation agreement shall be signed
After the specific allocation method and amount are determined, it will remain unchanged in a tax year
（6） Serious illness medical treatment
The medical expenses within the scope of the medical insurance catalogue shall be the part paid by the individual after medical insurance reimbursement.
The medical expenditure for serious illness in the first year of the implementation of the new tax law can only be handled in 2020.
From January 1 to December 31 of each year, the medical expenses related to basic medical insurance, after deducting the medical insurance reimbursement, the personal burden (refers to the self paid part within the scope of the medical insurance catalogue) accumulatively exceeds 15000 yuan and does not exceed 80000 yuan.
Attached is the new version of individual income tax withholding rate table I
(applicable to the withholding of income from individual wages and salaries of residents)
Individual income tax withholding Rate Table II
(applicable to withholding of income from individual labor remuneration of residents)
Individual income tax rate table III
(applicable to income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties of non resident individuals)