how to declare the special deduction of individual income tax? I'm sure you don't know this detailed step very well. It is a special additional deduction for supporting the elderly, continuing education, serious illness medical treatment, housing loan interest, etc. according to the individual income tax law. To implement one of the supporting measures of the newly revised individual income tax law.
How to declare the special deduction of individual income tax
1、 Three steps to enjoy the special Deduction Policy
1. Condition: compare personal condition with special deduction to see whether the individual meets the condition.
2. Reporting information: the taxpayer will automatically enjoy the deduction when withholding the salary, or apply to the tax authority for final settlement of the deduction in the next year, and fill in the relevant information of the special deduction information form.
3. Data retention: according to the special deduction law, the taxpayer needs to leave some personal data of the deducted items.
2、 Information form filling procedures
Many friends feel that filling in and special deduction information form is more complicated. So, how do we fill it out? Who should we give it to after filling it out?
Filling method of special deduction information form
1. Download mobile software 'personal income tax' to fill in (to be implemented on December 31, 2018);
2. Log in the website of electronic taxation bureaus of all provinces (districts, cities) to fill in the form;
3. Fill in the electronic information form;
4. Fill in the paper information form;
Who should I give the "special deduction" information form to
1. Withholding unit
The paper information form (or electronic information form) of the taxpayer shall be submitted to the financial department or the human resources department; or it can be directly submitted to the withholding unit for handling; or it can be pushed to the withholding unit through the mobile app or through the web page.
2. Taxpayers have the right to report directly to the tax authorities. Or directly handle the final settlement in the next year, pay attention to submit the relevant information to the tax authorities, and then handle the tax refund procedures.
3. The government fully considers that the "special deduction" policy will improve and reduce the tax return cost of taxpayers to the greatest extent. In addition to the limit deduction for serious illness medical treatment, there are five other 'special deduction' items that belong to the quota Deduction Policy. The taxpayer can also directly report the basic personal information to the unit where he works. Generally speaking, the unit will deduct the amount of tax payable when he expects it.