According to the Interim Measures for special additional deduction of personal income tax (hereinafter referred to as the Interim Measures) issued by the State Council, from January 1, six special additional deductions of personal income tax will be implemented, including children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly. What should we do if the monthly salary is less than 5000?
How to deduct and declare special additional deduction?
What are the consequences of filling in false information?
On January 4, the reporter interviewed the person in charge of the personal income tax department of Hunan provincial taxation bureau to explain in detail that the actual monthly income is less than 5000 yuan, which can be omitted.
The special additional deduction of individual income tax refers to the additional deduction after the basic deduction of 5000 yuan per month. The balance is the taxable income of individual income tax.
Ning Ping, director of personal income tax department of provincial Taxation Bureau
The six items of children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly all belong to the scope of special additional deduction of personal income tax; except for the deduction standard of housing rent, other items are deducted according to the unified national standard.
'if the medical expenses paid by the taxpayer or his spouse or minor children within the scope of the medical insurance catalog exceed 15000 yuan, it can be deducted within the limit of 80000 yuan per year. 'Ningping said that serious illness medical treatment is not a daily expenditure. Under the circumstances of meeting the deduction conditions, taxpayers can enjoy four special additional deductions of personal income tax, including children's education, continuing education, housing rent or mortgage interest, and supporting the elderly.
If the amount of monthly salary income deducting three insurances and one fund does not meet the standard of deduction of expenses (5000 yuan / month), no personal income tax is required, and special additional deduction information may not be filled in.
'the monthly income is 10000 yuan, and the individual income tax is expected to be zero. For example, if an employee of an enterprise earns 10000 yuan a month, if he or she is an only child, has a son who goes to university and two parents who are nearly 70 years old, he or she has to pay the first mortgage interest every month, and he or she is also studying for an on-the-job MBA. After special additional deduction, on the basis of deducting the starting point of 5000 yuan, he or she can also deduct 4400 yuan, and the rest of the money needs to be paid Tax.
It can be declared in the unit or on its own
'it is very convenient to apply for special additional deduction policy. 'ning Ping introduced that taxpayers can apply for special additional deduction policies in the work unit, and enjoy special additional deduction policies in the monthly withholding and withholding tax link; they can also apply for special additional deduction policies on their own, and enjoy special additional deduction policies in the annual settlement and payment link.
In case of declaration in the unit, except for serious illness medical treatment, the taxpayer who enjoys the other 5 special additional deduction policies for the first time needs to fill in the information form of special additional deduction of personal income tax and submit it to the employer. If there is no change, it is only required to fill in once a deduction year. The employer shall apply for special additional deduction for the taxpayer by referring to the deduction method of "three insurances and one fund".
In case of self declaration, the taxpayer may, from March 1 to June 30 of the following year, submit the information form of special additional deduction of individual income tax to the tax authority in the annual settlement and payment link, and declare and enjoy the special additional deduction policy.
Taxpayers in our province can submit personal special additional deduction information by submitting paper forms and electronic templates, downloading personal income tax mobile app and logging into the website of Hunan Electronic Taxation Bureau. The tax authorities and withholding units will keep the information confidential.
Reminder: fill in the deduction information truthfully
'the provincial taxation bureau will carry out spot check on the special additional deduction information provided by the taxpayer on a regular basis. 'ning Ping said that when the tax authorities check, if the taxpayer is unable to provide the retained information for future reference, or the retained information can not prove the relevant situation, the tax authorities can require the taxpayer to provide other supporting evidence; if the taxpayer is unable to provide other supporting materials, or the supporting materials are still insufficient to prove, the taxpayer cannot enjoy the relevant special additional deduction policy.
Be sure to fill in the special additional deduction information truthfully.
In case of submitting false special additional deduction information, repeatedly enjoying special additional deduction, enjoying special additional deduction beyond the scope or standard, refusing to provide retained information for future reference and any other circumstances stipulated by the State Administration of Taxation, the competent tax authority will order it to correct.
If the relevant situation is found again within 5 years, it will be recorded in the credit information system according to the situation, and joint disciplinary measures will be implemented according to the relevant provisions of the state; if the violation of laws and regulations such as tax collection and management law is involved, the tax authorities will handle it according to law.
According to the interim measures, a taxpayer's child who has reached the age of 3 and is in the pre primary stage, or whose child is receiving full-time academic education, may apply. The total deduction for the father and mother of the same child shall not exceed 100%. Deduct according to the standard quota of 1000 yuan per child per month.
Parents can choose to deduct 100% of the deduction standard by one party, or 50% of the deduction standard by both parties respectively. There are only two ways of distribution. If the deduction is made by one party only, the other party may not fill in this form.
What about changes in the year? For example, if a child reaches the age of 3 in May of the year, he / she can submit information in time through the above four ways in the month, so that he / she can deduct it in time in June. It doesn't matter if the tax is not deducted in time. When the final settlement and declaration are made in March to June of the next year, these information can be sent to the tax bureau for tax refund.
If the taxpayer has three eligible children, it can also deduct 3000 yuan per month. The selected deduction method cannot be changed within one year.
There are two kinds of special additional deductions for continuing education. One is that the taxpayer's expenditure for continuing education of academic qualifications (degrees) in China shall be deducted according to the quota of 400 yuan per month during the period of education of academic qualifications (degrees), and the maximum deduction period shall not exceed 48 months; Second, the taxpayer's expenditure on continuing education of vocational qualification of skilled personnel and professional and technical personnel shall be deducted in accordance with 3600 yuan quota in the year when the relevant certificate is obtained.
It is worth noting that in the first case, it can be deducted by the person receiving the education or by his parents according to the education of his / her children, but for the same education matters, it is not allowed to deduct repeatedly; in the second case, it can only be deducted by the taxpayer himself / herself.
In addition to the above two deductions, interest training is not included in the pre tax deduction.
Medical treatment for serious illness
The interim measures can be understood as setting the threshold of 15000 yuan and the upper limit of 80000 yuan. For example, the out of pocket part of the medical expenses (medical insurance reimbursement deducted) paid by the taxpayer in one year exceeds 15000 yuan, which has reached 100000 yuan. During the settlement from March to June of the next year, according to the comprehensive income, only 80000 yuan can be deducted for the part beyond the deduction line exceeding 15000 yuan, and the remaining 5000 yuan cannot be deducted.
The medical expenses of taxpayers may be deducted by themselves or their spouses, and the medical expenses of minor children may be deducted by their parents. If both husband and wife have eligible medical expenses for serious illness at the same time, they can choose to deduct them from the husband, but the maximum deduction limit is still 80000 yuan.
At present, the "Interim Measures" has not been included in the scope of deduction of serious illness medical treatment with taxpayers' parents. Therefore, in daily medical treatment, the individual should pay attention to keep the original or copy of the bills related to medical service charges, and at the same time, the medical security management information system of the medical security department can be used to query the medical expenses of the previous year.
Housing loan interest
If the taxpayer or the husband and wife jointly lend money to purchase housing in China for himself or his spouse, the interest expense of the first housing loan shall be deducted according to the standard quota of 1000 yuan per month, and the maximum deduction period shall not exceed 240 months. But the taxpayer can only enjoy the interest deduction of the first housing loan once.
If the husband and wife buy houses respectively before marriage, and the first set of housing loan is generated, the loan interest expense can be selected after marriage, and the buyer can deduct 100% of the deduction standard, or the husband and wife can deduct 50% of the deduction standard respectively for the houses purchased by them. The specific deduction method cannot be changed in a tax year.
Taxpayers who do not have their own housing in the major working cities may apply for deduction of the housing rental expenses. According to different cities, the rent is divided into 1500 yuan, 1100 yuan and 800 yuan. However, if there is a spouse, and the spouse has a house in the taxpayer's main work city, the housing rent deduction is not available. If the main working cities of both husband and wife are the same, only one party can deduct the housing rent expenditure.
The rental expenses shall be deducted by the lessee who signs the rental housing contract. If two people share a flat, if they want to get deduction, they must sign a rental contract with the landlord.
Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time.
Support for the elderly
In the interim measures, the dependants refer to the parents who have reached the age of 60, as well as the grandparents who have reached the age of 60 and whose children have passed away, excluding the parents in law. The expenses of supporting one or more senior citizens shall be deducted according to the following standards: if the taxpayer is an only child, it shall be deducted according to the standard quota of 2000 yuan per month; if the taxpayer is not an only child, it shall share the deduction amount of 2000 yuan per month with its brothers and sisters, and the amount shared by each person shall not exceed 1000 yuan per month.
If the taxpayer is not the only child, and other brothers and sisters die in a tax year, the taxpayer can only deduct 1000 yuan per month in that year, but 2000 yuan per month in the following years.
The apportionment method of special additional deduction includes apportionment by the supporter or agreed apportionment, or apportionment designated by the supported person. If the designated apportionment is inconsistent with the agreed apportionment, the designated apportionment shall prevail.