It is reported that the new method of individual income tax deduction will be implemented from January 1, 2019. If you don't know the new method and content of individual income tax deduction, you should carefully read the following detailed implementation rules of individual income tax deduction with Xiaobian and have a look at it quickly!
Detailed rules for the implementation of special deduction of individual income tax in 2019: trial announcement of six special additional deductions
State Administration of Taxation
Announcement on Issuing the operating measures for special additional deduction of individual income tax (for Trial Implementation)
Announcement of the State Administration of Taxation No. 60 of 2018
In order to implement the newly revised individual income tax law of the people's Republic of China and the notice of the State Council on printing and distributing the Interim Measures for special additional deduction of individual income tax (GF [2018] No. 41), the State Administration of Taxation has formulated the operating measures for special additional deduction of individual income tax (for Trial Implementation). It is hereby promulgated and shall come into force as of January 1, 2019.
It is hereby announced.
State Administration of Taxation
December 21, 2018
Operating measures for special additional deduction of individual income tax (for Trial Implementation)
Chapter I General Provisions
Article 1 in order to regulate the special additional deduction of individual income tax and earnestly safeguard the legitimate rights and interests of taxpayers, in accordance with the newly revised individual income tax law of the people's Republic of China and its implementation regulations, the law of the people's Republic of China on the administration of tax collection and its implementation rules, and the notice of the State Council on printing and distributing the Interim Measures for special additional deduction of individual income tax (GF [2018] No. 41) to formulate these measures.
Article 2 taxpayers who enjoy special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent and supporting the elderly shall be handled in accordance with the provisions of these measures.
Chapter II enjoy deduction and processing time
Article 3 the calculation time for taxpayers to enjoy the special additional deduction in accordance with the provisions is as follows:
（1） Children's education. The stage of preschool education is from the month when the child reaches the age of 3 to the month before the primary school. Academic education is from the month when the child receives full-time academic education and enters school to the month when the full-time academic education ends.
（2） Continuing education. Continuing education for academic qualifications (degrees) refers to the same academic qualifications (degrees) from the month of admission to continuing education for academic qualifications (degrees) in China to the month of completion of continuing education for academic qualifications (degrees) The maximum deduction period for continuing education shall not exceed 48 months. Continuing education for vocational qualification of skilled personnel and continuing education for vocational qualification of professional technicians shall be the year in which relevant certificates are obtained.
（3） Serious illness medical treatment. It refers to the year in which the medical expenses recorded by the medical security information system are actually paid.
（4） Housing loan interest: from the month when the loan contract stipulates to start repayment to the month when the loan is fully repaid or the loan contract is terminated, the maximum deduction period shall not exceed 240 months.
（5） Housing rent. It refers to the month from the beginning of the lease term to the end of the lease term as agreed in the lease contract (agreement). If the contract (agreement) is terminated in advance, the actual lease term shall prevail.
（6） Support for the elderly: from the month when the dependant reaches the age of 60 to the end of the year when the maintenance obligation is terminated.
The periods of academic education and continuing education for academic qualifications (degrees) specified in Items 1 and 2 of the preceding paragraph include the periods of suspension from school due to illness or other non subjective reasons but the student status continues to be retained, as well as winter and summer holidays organized and implemented by the teaching institution in accordance with the provisions.
Article 4 taxpayers who enjoy special additional deductions for children's education, continuing education, housing loan interest or housing rent and supporting the elderly may, from the time they meet the conditions, provide the withholding agent who pays wages and salaries with the information about the above special additional deductions, and the withholding agent shall, when withholding the withholding tax, pay the accumulated deduction in the current year according to the unit Deduction can also be made during the declaration of final settlement and payment to the competent tax authority at the place of remittance from March 1 to June 30 of the next year.
Where a taxpayer obtains wage and salary income from two or more places at the same time and the withholding agent handles the above special additional deduction, for the same special additional deduction item, within a tax year, the taxpayer can only choose to deduct from one of them.
Taxpayers who enjoy the special additional deduction for serious illness medical treatment shall deduct it when they handle the declaration of final settlement and payment with the competent tax authority at the place of remittance from March 1 to June 30 of the next year.
Article 5 when handling withholding tax on wages and salaries, a withholding agent shall handle special additional deduction for the taxpayer according to the information form for special additional deduction of individual income tax submitted by the taxpayer (hereinafter referred to as the deduction information form, see the annex).
If a taxpayer changes his work unit in the middle of the year, the special additional deduction enjoyed during his tenure and employment in the original unit shall not be deducted from the new tenure and employment unit. The original withholding agent shall stop handling special additional deduction for the taxpayer from the month when the taxpayer leaves office and no longer pays salary income.
Article 6 Where a taxpayer does not obtain income from wages and salaries, but only income from remuneration for labor services, remuneration for manuscripts and royalties, and needs to enjoy special additional deduction, it shall, on its own, submit the deduction information form to the competent tax authority at the place of remittance from March 1 to June 30 of the next year, and deduct it when handling the declaration of final settlement and payment.
Article 7 in a tax year, if a taxpayer does not enjoy or does not fully enjoy the special additional deduction in the link of withholding tax by the withholding agent, he may apply to the withholding agent paying wages and salaries for supplementary deduction when paying wages and salaries in the remaining months within the current year, or handle the final settlement and payment with the competent tax authority at the place of remittance from March 1 to June 30 of the next year Declare the deduction when necessary.
Chapter III information submitted and materials retained for future reference
Article 8 if a taxpayer chooses to enjoy a special additional deduction when the withholding agent pays wages and salary income, it shall fill in and submit the deduction information form to the withholding agent for the first time; if the relevant information changes in the middle of the tax year, the taxpayer shall update the corresponding columns of the deduction information form and submit it to the withholding agent in a timely manner.
If a taxpayer who changes his work unit needs to apply for special additional deduction by a new or employed withholding agent, he shall fill in and submit the deduction information form to the withholding agent in the month of employment.
Article 9 Where a taxpayer needs the withholding agent to continue to handle the special additional deduction in the next year, it shall confirm the content of the special additional deduction in the next year in December of each year and submit it to the withholding agent. If the taxpayer fails to confirm in time, the withholding agent shall suspend the deduction from January of the next year and handle the special additional deduction after the taxpayer confirms it.
The withholding agent shall submit the special additional deduction information submitted by the taxpayer to the competent tax authority when handling the withholding declaration in the next month.
Article 10 if a taxpayer chooses to enjoy a special additional deduction during the declaration of final settlement and payment, it shall fill in and submit the deduction information form to the competent tax authority at the place where the remittance is made.
Article 11 taxpayers shall fill in the information of special additional deduction items to be enjoyed in the deduction information form Corresponding columns. If the elements to be filled in are complete, the withholding agent or the competent tax authority shall accept it; if the elements to be filled in are incomplete, the withholding agent or the competent tax authority shall timely inform the taxpayer to make corrections or fill in again. If the taxpayer fails to make corrections or fill in again, relevant special additional deductions shall not be handled temporarily, and shall be handled after the taxpayer makes corrections or fills in again.
Article 12 taxpayers who enjoy special additional deductions for children's education shall fill in the names of their spouses and children, the type and number of identity cards, the current education stage and start and end time of their children, the school their children attend and the proportion of deductions between themselves and their spouses.
Taxpayers need to keep materials for future reference, including: if their children receive education abroad, they shall keep overseas education supporting materials such as overseas school admission notice, study abroad visa and so on.
Article 13 taxpayers who enjoy special additional deductions for continuing education and receive continuing education for academic qualifications (degrees) shall fill in the information such as the start and end time of education and the stage of education; those who receive continuing education for vocational qualifications of skilled personnel or professional technicians shall fill in the information such as the name of the certificate, the certificate number, the issuing authority and the issuing (APPROVAL) time.
The materials that taxpayers need to keep for future reference include: if taxpayers receive vocational qualification continuing education for skilled personnel and vocational qualification continuing education for professional technicians, they shall keep relevant certificates of vocational qualification and other materials.
Article 14 when enjoying the special additional deduction of housing loan interest, a taxpayer shall fill in the information of housing ownership, housing location address, loan method, loan bank, loan contract number, loan term, first repayment date, etc.; if a taxpayer has a spouse, fill in the spouse's surname, ID card type and number.
Taxpayers need to keep materials for future reference, including housing loan contracts, loan repayment expenditure vouchers and other materials.
Article 15 when enjoying the special additional deduction of housing rent, a taxpayer shall fill in the main working city, the location address of the leased house, the lessor's name and the type and number of ID card, or the lessor's unit name and taxpayer's identification number (SOCIAL unified credit code) Information such as the starting and ending time of the lease; if the taxpayer has a spouse, fill in the spouse's name, ID card type and number.
Taxpayers need to keep materials for future reference, including housing lease contracts or agreements.
Article 16 when a taxpayer enjoys the special additional deduction for supporting the elderly, it shall fill in whether the taxpayer is the only child, the monthly deduction amount, the name and ID card type and number of the dependant, and the relationship with the taxpayer; if there is a joint dependant, it shall fill in the allocation method, the name and ID card type and number of the joint dependant.
Taxpayers need to keep materials for future reference, including: written allocation agreement on agreed or designated allocation, etc.
Article 17 taxpayers who enjoy special additional deduction for serious illness medical treatment shall fill in the patient's name, type and number of ID card, relationship with taxpayers, total amount of medical expenses related to basic medical insurance, self paid amount borne by individuals within the scope of medical insurance catalogue, etc.
Taxpayers need to keep materials for future reference, including the original or copy of bills related to medical service charges and medical insurance reimbursement for seriously ill patients, or the list of medical expenses in the tax year issued by the medical security department.
Article 18 taxpayers shall be responsible for the authenticity, accuracy and completeness of the special additional deduction information submitted.
Chapter IV information submission method
Article 19 A taxpayer may submit personal special additional deduction information to the withholding agent or the competent tax authority by means of remote tax handling terminal, electronic or paper statements, etc.
Article 20 Where a taxpayer chooses to make special additional deductions by the withholding agent within the tax year, the following provisions shall apply:
（1） If a taxpayer selects a withholding agent through the remote tax terminal and submits special additional deduction information, the withholding agent shall handle the deduction according to the received deduction information.
（2） If the taxpayer directly submits the deduction information form to the withholding agent by filling in the electronic or paper form, the withholding agent shall import or enter the relevant information into the withholding end software and submit it to the competent tax authority when handling the withholding declaration the next month. The deduction information form shall be made in duplicate and signed (sealed) by the taxpayer and the withholding agent respectively