8203; 8203; 8203; 8203; 8203; 8203; The 2019 new regulations on individual income tax have been officially and fully implemented. I believe you have understood the six special additional deductions of individual income tax. The six special additional deductions for individual income tax refer to the six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and supporting the elderly stipulated in the individual income tax law. As a taxpayer, how to handle the six special additional deductions for the new individual income tax? In fact, to sum up, we should first meet the conditions, then declare the information, and finally pay attention to keeping the materials. Many people don't know what information they want to leave. The small edition of this article brings you a list of required reserved side information, which is very clear at a glance.
Children's education
Sub category: Education in China
Detailed sub category: education outside China
Data retention: overseas school admission notice, study abroad visa, etc
Continuing Education
Detailed sub category: continuing education with academic qualifications (degrees)
Detailed sub categories: continuing education for vocational qualification of skilled personnel and continuing education for vocational qualification of professional and technical personnel
Data retention: relevant certificates of professional qualification
Housing loan interest
Sub category of details: first housing loan
Data retention: housing loan contract and loan repayment expenditure voucher
Housing rent
Sub category of details: housing lease contract, agreement, etc
Support the elderly
Sub category of details: shared equally between only child and non only child
Sub category of details: agreed or designated apportionment of non only child
Data retention: written allocation agreement agreed or designated for allocation, etc
Serious illness medical treatment
Data retention: original or copy of bills related to medical service charges and medical insurance reimbursement, or list of medical expenses in tax year issued by medical security department, etc
Special reminder
1 the taxpayer shall keep the relevant materials for future reference for five years after the end of the legal final settlement period.
2. The retained materials do not need to be submitted to the tax authority or the withholding unit at the time of declaration.
3 taxpayers shall be responsible for the authenticity, accuracy and completeness of the special additional deduction information submitted.