A large number of new laws and regulations have been implemented, especially the newly revised individual income tax law and the Interim Measures for special additional deduction of individual income tax, which are closely related to our daily life, so we must understand them.
Then, what are the special additional deduction items and standards of personal income tax? How should we declare and deduct them? The author will sort out and summarize the above problems, hoping to help you.
1、 Types and standards of individual special additional deduction
According to the Interim Measures for special additional deduction of individual income tax, the types and standards of special additional deduction of individual income tax are as follows:
1. Education for children: 1000 yuan / month / child
Children's education is divided into two stages: one is pre-school education from the age of 3 to pre primary school; the other is full-time academic education, including primary school, junior high school, senior high school and University (including college, undergraduate, master and doctoral). For the children's education expenses incurred in these two stages, parents can apply for pre tax deduction according to the standard of 1000 yuan per month for each child.
2. Continuing education: 400 yuan / month / person or 3600 yuan
There are two types of continuing education expenses. One is the continuing education of academic degree (including professional, undergraduate, master and doctoral degree) carried out by individuals. Individuals can apply for pre tax deduction according to the standard of 400 yuan / month / person, and the maximum time of deduction is 48 months; The second is to carry out vocational qualification education of skills and professional technology, and individuals can apply for pre tax deduction according to the standard of 3600 yuan in the year when they obtain relevant certificates.
3. Serious illness medical treatment: 15000 & lt; personal expenses after medical insurance reimbursement & le; 80000 (expenses within this range can be deducted according to the facts)
As for the personal medical expenses for serious illness, the premise is that the individual has been reimbursed through medical insurance, and the amount of expenses borne by the individual has exceeded 1.5 yuan. At this time, the individual can apply for pre tax deduction according to the standard of no more than 80000 yuan.
4. Mortgage interest: 1000 yuan / month (240 months at most)
As for mortgage interest, it is only limited to the first house and only one house. Individuals can apply for pre tax deduction according to the standard of 1000 yuan / month, with the maximum period of 240 months. It should be noted here that the housing loan interest and housing rent can only be one of the two options, and can not enjoy the pre tax deduction at the same time.
5. Housing rent: 1500 yuan / month or 1100 yuan / month or 800 yuan / month
With regard to housing rent, different deduction standards should be applied according to the different cities in which individuals live. Individuals in municipalities directly under the central government, provincial capitals, cities specifically designated in the state plan (such as Shenzhen) and other cities determined by the State Council shall apply for pre tax deduction according to the standard of 1500 yuan / month; those with a registered population of & gt; 1 million in the municipal area of an individual living city shall apply for pre tax deduction according to the standard of 1100 yuan / month; those with a registered population of & le; 1 million in the municipal area of an individual living city shall apply for pre tax deduction according to the standard of 800 yuan / month.
6. Supporting the elderly: only child 2000 yuan / month or non only child 2000 yuan / month
As for the expenses for supporting the elderly, the precondition for applying for pre tax deduction is that the elderly must be at least 60 years old. If they are only children, they can apply for deduction according to the standard of 2000 yuan / month. If there are brothers and sisters, they can choose one of the ways of "average apportionment", "agreed apportionment" or "designated apportionment" according to the limit standard of 2000 yuan / month.
2、 The application way of individual special additional deduction
At present, there are three ways to declare the special additional deduction of personal income tax:
The first way is for individuals to download the app "personal income tax" on their mobile phones or log on to the official website of the State Administration of Taxation of each province. After the registration of personal information, they can fill in and declare the special additional deduction items of personal tax;
The second way is to ask the financial department of the unit for the template file filled in for the special additional deduction items of individual income tax. After filling in the relevant information, the individual submits it to the unit, and the unit then imports the file into the tax return system;
The third way is for individuals to go to the local IRS, collect and fill in the relevant template documents, and submit them to the IRS.
3、 Calculation of withholding and withholding of individual income tax on individual wages and salaries of residents
According to the provisions of the new individual income tax law and relevant laws and regulations, the daily individual income tax of the individual wage and salary income of residents shall be withheld and withheld by adopting the cumulative withholding method. The current calculation method of individual tax withholding and withholding of individual wage and salary income of residents is as follows:
Current withholding tax = (accumulated withholding taxable income & times; withholding rate - quick calculation deduction) - accumulated tax deduction - accumulated withholding tax
Accumulated withholding and withholding taxable income = accumulated income - accumulated tax-free income - accumulated deduction expenses (based on 5000 yuan / month & times; the number of employment months of the taxpayer up to the current month) - accumulated special deduction - accumulated special additional deduction - accumulated other deductions determined by law
The formula is more abstract. When I first learned it, I was confused. Now I give an example.
Assuming that Ling Huchong joined the invincible company in 2015, his monthly salary in 2019 is 10000 yuan, and the monthly deduction of expenses is 5000 yuan, and the special deduction of "three insurances and one payment" is 1500 yuan. If he enjoys the special personal additional deduction of supporting the elderly of 1000 yuan from January 2019, he does not have the situation of income reduction and tax reduction, take the first three months of 2019 as an example, Ling Huchong's personal income tax should be When the withholding tax is calculated as follows:
January: (10000-5000-1500-1000) & times; 3% = 75 yuan;
February: (10000 & times; 2-5000 & times; 2-1500 & times; 2-1000 & times; 2) & times; 3% - 75 = 75 yuan;
March: (10000 & times; 3-5000 & times; 3-1500 & times; 3-1000 & times; 3) & times; 3% - 75-75 = 75 yuan.
The calculation method for subsequent months, and so on.