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2019 special additional deduction of individual income tax five precautions for individual income ta

In order to help individual income tax taxpayers better enjoy the special additional deduction, the State Administration of Taxation recently collected and sorted out the "five reminders" for the good faith declaration of special additional deduction. When declaring and enjoying the special additional deduction, taxpayers need to be responsible for the authenticity, accuracy and integrity of the declared information. Let's take a look at the good faith declaration together!

First, taxpayers should retain the supporting materials related to the special additional deduction according to law. For example, taxpayers whose children receive academic education abroad and enjoy the deduction of children's education need to retain the relevant educational supporting materials such as the admission notice of overseas schools and the study abroad visa. If a special additional deduction has been declared and these supporting materials are not retained, the enjoyment of special additional deduction will be affected.

Second, taxpayers need to declare the deduction of serious illness medical treatment after January 1, 2020 (inclusive). As the deduction of serious illness medical treatment needs to calculate the self borne amount of individual medical expenditure in the whole year, it can only be declared and enjoyed after the end of 2019.

Third, do not declare the deduction of housing loan interest and housing rent at the same time. Taxpayers can only choose to deduct one of the housing loan interest or housing rent. If the two deduction conditions are met at the same time, you can choose one of them according to your personal situation.

Fourth, for those who declare to enjoy vocational qualification continuing education, the date of issuance or approval of the relevant certificates shall be after January 1, 2019 (inclusive). The special additional deduction shall be implemented from January 1, 2019, so those with the issuing (APPROVAL) date after this time can enjoy the deduction according to law.

Fifthly, for the declaration of children's education deduction, the total deduction amount of both parents shall not exceed the standard of 1000 yuan per child per month. If both parents enjoy the deduction of children's education, they need to declare on the basis of consensus. If both parties declare according to the deduction standard of 1000 yuan / month, it will affect the enjoyment of children's education deduction of both parties.

If you have any questions or questions about the special additional deduction, you can call 12366 or go to the tax service office for consultation.