Additional deduction of special items in 2019 new individual income tax
It is a problem that many people are concerned about. Here is a detailed interpretation of the common problems of special additional deduction of individual income tax. I hope it can solve your problems. Please have a look patiently!
10 questions answered by the State Administration of Taxation on children's education expenses
1. Who is the deduction subject of children's education?
A: the deduction subject of children's education is the children's legal guardian, including biological parents, stepparents and adoptive parents. If someone other than parents acts as the guardian of minors, it shall be implemented mutatis mutandis.
2. Can the guardian be deducted if he is not a parent?
A: Yes, if you do act as the guardian of minors.
3. What is the scope of children?
A: children include legitimate children, illegitimate children, adopted children and stepchildren. It also includes non children who are minors but under their own custody.
4. What is the deduction standard for children's education?
A: deduct according to the standard quota of 12000 yuan per year (1000 yuan per month) for each child.
5. How is the deduction for children's education distributed among parents?
A: parents can choose to deduct 100% of the deduction standard by one party, that is, 1000 yuan per person per month, or 50% of the deduction standard by both parties, that is, 500 yuan per person per month. There are only two modes of distribution.
6. Can the deduction distribution of children's education be changed after selection?
A: the deduction and distribution of children's education shall be deducted by one party or shared equally by both parties. After the deduction method is selected, it cannot be changed within a tax year.
7. Can you enjoy the deduction for receiving education in private schools?
A: Yes. Whether children receive education in public schools or private schools, they can enjoy the deduction.
8. Can you enjoy the deduction for receiving education in overseas schools?
A: Yes. Children can enjoy the deduction whether they receive education in domestic schools or overseas schools.
9. What is the deduction method of special additional deduction for children's education?
A: the special additional deduction for children's education adopts the fixed deduction method.
10. What information should be kept for taxpayers to enjoy the special additional deduction for children's education?
A: if the taxpayer's children receive education in China, they can enjoy the special deduction for children's education without retaining any data. If the taxpayer's children receive education abroad, the taxpayer shall keep the admission notice of overseas schools, study abroad visa and other relevant education supporting materials for future reference.
State Administration of Taxation 12366 Q & a 50
1. What if the individual income tax app can't get in?
Generally speaking, the reason why the individual income tax app can't get in is because the network connection is abnormal or the connected service is being shut down for maintenance. Please verify whether the mobile phone can access the Internet normally. If you can access other online information normally, it is likely that the individual income tax app server is being shut down for maintenance. Recently, as the provincial tax bureaus are carrying out the consolidation of national and local taxes, the personal income tax app system needs to cooperate with the shutdown for data release. From December 22 to 26, 2018, Zhejiang and Ningbo will shut down the whole process; In the future, other provinces and cities will also release necessary shutdown data according to the needs of national and local tax consolidation. For details, see the notice on the website of provincial and municipal tax authorities. The login page of the individual income tax app will also display the time when it is shutting down and can be restored. Please log in again after this time. Please understand the inconvenience.
2. Where can I download the electronic template of individual income tax deduction?
You can download it from the portal websites of local tax authorities, or log in to the withholding client of the natural person tax management system, enter the special additional deduction information collection menu, select any special additional deduction entry, click the import button and select template download to download the latest electronic template.
3. How to deduct the interest of housing loan?
The interest expense of the first set of housing loan incurred when the taxpayer or his spouse uses the individual housing loan of commercial bank or housing provident fund alone or jointly to buy a house in China for himself or his spouse shall be deducted according to the standard quota of 1000 yuan per month in the year in which the loan interest actually occurs, and the deduction period shall not exceed 240 months at most. Taxpayers can only enjoy the interest deduction of the first housing loan once.
4. How to deduct the rent?
The housing rent expenses incurred by taxpayers who do not have their own houses in the main working cities can be deducted in accordance with the following standards:
（1） The deduction standard for municipalities directly under the central government, provincial capital cities, cities specifically designated in the state plan and other cities determined by the State Council is 1500 yuan per month;
(two) except for cities listed in the first list, the city with a registered residence population of over 1 million city is deducted from the standard of 1100 yuan per month. The city's registered residence population of less than 1 million of the city, the standard is 800 yuan per month.
The registered residence population in the municipal area shall be based on the data released by the National Bureau of statistics.
5. How to download the individual income tax app system? How to register?
1、 How to download the individual income tax app? In order to facilitate taxpayers to download the personal income tax app, the project team provides the following download channels: (I) Apple App store, the application on the shelves of Apple App store is called 'personal income tax'. You can search 'individual income tax' in the app store and click 'get' to download. （2） Android terminal application (1) code scanning and downloading channels of provincial e-tax bureaus. Taxpayers can scan and download mobile app after jumping to the natural person tax service website through the entrance of provincial e-tax bureaus. (2) Major mobile application markets. At present, it has been put on the shelves in Huawei, Xiaomi, vivo, oppo and other application markets. The application is called 'personal income tax', and more application markets will be put on the shelves in the future. Taxpayers can search for 'individual income tax' download and installation in the above application store. If there is a problem in the application market download, it is recommended to use the above QR code scanning download method for installation. 2、 How to register the individual income tax app? Mobile phone ID number APP supports two registration modes: (1) face recognition registration mode (this mode only supports Chinese mainland residents), that is, by entering ID card number and name, then dynamic face recognition with public security system, verification and verification before passing out account and mobile phone number, and after completing SMS verification, registration is completed. （2） Hall registration code registration mode, that is, when the taxpayer goes to any tax service hall, the personnel of the tax service hall will register the personal certificate information and distribute the registration code after verifying that the ID card is consistent. Taxpayers then select this mode, enter the registration code, certificate type, certificate number, name and other information, fill in the account number and mobile phone number after passing the verification, and complete the registration after passing the SMS verification.
6. How to calculate and pay the individual income tax for the annual one-time bonus in the fourth quarter of 2018?
The annual one-time bonus obtained in the fourth quarter of 2018 can be paid in accordance with the relevant provisions and tax calculation methods of the notice of the State Administration of Taxation on adjusting the calculation and collection methods of individual income tax for individuals obtaining annual one-time bonus (Guo Shui Fa [2005] No. 9), but the tax calculation method of annual one-time bonus, Taxpayers can only enjoy one tax year. The specific calculation method is as follows: divide the annual one-time bonus by the quotient after 12 months, and find the applicable tax rate and quick calculation deduction according to the crescent tax rate table attached to CS [2018] No. 98 document. For the month in which the year-end one-time bonus is obtained, if the individual salary income is less than 5000 yuan, the 'difference between the salary income of the month less than 5000 yuan' can be deducted from the annual one-time bonus, and the applicable tax rate and quick calculation deduction can be found according to the above methods to calculate the tax.
7. How to deduct children's education expenses?
Deduct according to the standard quota of 1000 yuan per month for each child.
8. What if the annual withholding tax of individual income tax is inconsistent with the annual tax payable?
According to items (3) and (4) of Article 1 of the announcement of the State Administration of Taxation on issues related to self tax declaration of individual income tax (No. 62 of 2018), the amount of prepaid tax in the tax year is lower than the amount of tax payable; （4） When a taxpayer applies for a tax refund, the taxpayer needs to handle the final settlement and payment. A taxpayer shall, within the period from March 1 to June 30 of the next year after obtaining income, file a tax return for final settlement and payment with the competent tax authority of the place where the employer or employer is located, and submit the self tax return for individual income tax year. Any excess tax shall be refunded and any deficiency shall be compensated.
9. The interest of individual income tax housing loan can be specially deducted. How to determine it is the first housing loan?
The first housing loan mentioned in the special additional deduction measures for housing loan interest refers to the housing loan that enjoys the interest rate of the first housing loan when purchasing a house. Taxpayers can only enjoy the interest deduction of the first housing loan once. In practice, taxpayers can consult the bank they are lending.
10. How do the children who support the elderly share the expenses?
The apportionment methods of special additional deduction for supporting the elderly include apportionment by each supporter or agreed apportionment, or apportionment specified by the supported person. In case of designated apportionment or agreed apportionment, the maximum deduction apportioned by each taxpayer shall not exceed 1000 yuan per month, and a written apportionment agreement shall be signed. If the designated apportionment is inconsistent with the agreed apportionment, the designated apportionment shall prevail.
11. What conditions should alimony deduction meet?
The maintenance expenses of taxpayers supporting one or more parents over the age of 60, as well as grandparents over the age of 60 whose children have died, can be deducted before tax.
12. What if the withholding agent does not accept the special additional deduction materials submitted by the taxpayer?
According to Article 24 of the announcement of the State Administration of Taxation on Issuing the operation measures for special additional deduction of & lt; individual income tax (for Trial Implementation) & gt; (No. 60 of 2018): if a taxpayer provides special additional deduction information to a withholding agent, the withholding agent shall deduct it in accordance with the provisions and shall not refuse.
13. Is it necessary to submit the agreement to the tax authorities for the apportionment and deduction of supporting the elderly?
According to Article 16 of the announcement of the State Administration of Taxation on Issuing the operating measures for special additional deduction of & lt; individual income tax (for Trial Implementation) & gt; (No. 60 of 2018): the written allocation agreement agreed or designated by the taxpayer shall be retained for future reference.
14. Can housing loan interest and housing rent deduction be enjoyed at the same time?
may not. Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent respectively in a tax year.
15. When will the special deductions for children's education expenses and housing loan interest be implemented? Can the salary obtained after January 1 be deducted?
The special additional deduction shall be implemented as of January 1, 2019. Those who meet the conditions can enjoy the special additional deduction according to law.
16. Can the expenses of supporting father-in-law, mother-in-law or in-law enjoy the additional deduction of individual income tax?
may not. The dependants refer to the parents who have reached the age of 60 and the grandparents who have reached the age of 60 whose children have died.
17. What is the definition of the first housing loan?
The first housing loan refers to the housing loan that enjoys the interest rate of the first housing loan when purchasing a house.
18. What are the methods for collecting special additional deduction information?
According to the announcement of the State Administration of Taxation on Issuing the operation measures for special additional deduction of & lt; individual income tax (for Trial Implementation) & gt; (2018 No. 60):
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 shall apply: