Sihai network

2019 detailed rules for special additional deduction of individual income tax illustrate how the six

As soon as the detailed rules for the special deduction of individual income tax come out, it affects many wage earners. Of course, deducting these expenses can save a lot of money, so how can the six deductions be related to wages? Here are some examples!

In terms of special deductions such as children's education and housing loan interest, parents or husband and wife can choose to deduct them, or both parties can deduct them respectively according to the specified standards. When determining the deduction method, husband and wife need to first estimate their income level in the current year.

It is recommended that taxpayers learn about the special additional deduction standards and relevant requirements in detail, arrange individual income tax according to their actual situation, and consult professionals in time if necessary.

At present, many taxpayers are paying close attention to filling in the special additional deduction information of individual income tax. In terms of special deductions such as children's education and housing loan interest, one parent or husband and wife can choose to deduct, or both parties can deduct respectively according to the specified standards, and the specific deduction method cannot be changed within a tax year, which involves the planning of deduction scheme. How to deduct to make the family income tax 'red envelope' bigger?

give an example:

Mr. Chen and his wife, Ms. Li, work in Shanghai and have no houses under their names. Fixed rent expenditure occurs every month (both are lessees); They have two children together (both at the stage of nine-year compulsory education); Mr. Chen and Ms. Li are only children, and both parents have reached the age of 60; Ms. Li and her son spent 85000 yuan and 45000 yuan respectively for serious illness medical expenses (self paid part within the scope of medical insurance catalogue) due to poor health in that year; Mr. Chen's annual income after deducting three insurances and one fund in that year was 500000 yuan and Ms. Li's was 250000 yuan.

According to the above conditions, they can enjoy the special additional deduction for children's education (1000 yuan per child per month), the special additional deduction for housing rent (1500 yuan per month), and the special additional deduction for serious illness medical treatment of Ms. Li and her son, that is, the part of the accumulated personal burden (referring to the self paid part within the scope of the medical insurance catalogue) exceeding 15000 yuan after deducting the medical insurance reimbursement, Deduct within the limit of 80000 yuan according to the facts.

If the children's education, housing rent and serious illness medical treatment of Ms. Li and her son are all deducted by Ms. Li, the taxable income of Ms. Li in the current year is: annual income after deducting three insurances and one fund (250000 yuan) - annual basic deduction expenses (60000 yuan) - children's education (24000 yuan) - housing rent (18000 yuan) - supporting the elderly (24000 yuan) - serious illness medical treatment of Ms. Li (70000 yuan) -The medical treatment for his son's serious illness (30000 yuan) is 24000 yuan. Referring to the individual income tax withholding rate table applicable to the withholding of individual wages and salaries, the applicable tax rate is 3%, and the quick calculation deduction is 0. Therefore, the tax payable of Ms. Li in the current year is 720 yuan.

At the same time, the taxable income of Mr. Chen in the current year is: annual income after deducting three insurances and one fund (500000 yuan) - annual basic deduction expenses (60000 yuan) - supporting the elderly (24000 yuan), which is 416000 yuan, the applicable tax rate is 25%, the quick calculation deduction is 31920 yuan, and the tax payable of Mr. Chen in the current year is 72080 yuan. Therefore, Mr. Chen and Ms. Li's family need to pay a total individual income tax in that year: 720 yuan + 72080 yuan = 72800 yuan.

If you choose to deduct all the children's education, housing rent and serious illness medical treatment of Ms. Li and her son from Mr. Chen, referring to the above algorithm, the tax payable of Mr. Chen in the current year is 37880 yuan and that of Ms. Li in the current year is 16280 yuan. Their family needs to pay a total of 54160 yuan of individual income tax, which saves 18640 yuan of individual income tax compared with the previous scheme.

Suggestion: for the special additional deduction items that can be deducted by one party, such as children's education and housing loan interest, the husband and wife should usually deduct them from the party with the higher marginal tax rate of annual taxable income in order to maximize the net income of the family. Therefore, when the husband and wife decide the deduction method at the beginning of the year, they need to estimate their annual income level.

Another example:

If Mr. Chen is not an only child and has one brother and one sister, the maximum annual expenditure for supporting the elderly by Mr. Chen is 12000 yuan, and the annual amount of 24000 yuan shall be shared with his brother and sister. In this case, Mr. Chen's parents or his brother and sister can agree on the specific deduction proportion and amount according to the annual income level of the three at the beginning of the year, and share the maximum deduction (12000 yuan / year) to the higher marginal tax rate of annual income, so as to maximize the overall individual income tax savings between brother and sister.