In less than 10 days, from January 1 next year, your mortgages, two-child, pension and other costs can be deducted before paying tax.
On December 22, "Provisional measures for special additional deduction of personal income tax" were published, which received much attention. Compared with the October comment proposal, there were several changes: the reduction in rent in Beijing and Shanghai increased by 300 yuan, the maximum limit of the main disease is 60000. Yuan rose to 80,000 yuan, children can also be taken away when they go to school abroad …
In fact, netizens have also raised more difficult situations that they can encounter. For example, what if a child studies abroad? If you have a room and rent at the same time? How to calculate annual consumption of major diseases? Can the medical treatment of the child be taken away? Learn a Driving School or Learn A Piano …
In these cases, how do you need to increase your tax? In order not to allow you to read the word word by word, you are confused. Recently, the journalist "Daily Economic News" has found an authoritative person to solve these difficult problems, one by one.
Not much to say, there are 45 situations that you can encounter, you can directly "check the number"!
Education for children
Children aged 3 to the end of education, regardless of the level of education, whether in China or outside the country, can be deducted 1,000 yuan for each child / month, or takes 500 yuan for each man and woman.
In the tax year, upon the return of the taxpayer's medical insurance, the personal burden (the self-paid part of the health insurance catalog) is more than 15,000 yuan and deducted within the limit of 80,000 yuan.
Rental costs that taxpayers have without their own houses in the main workplace can be subtracted.
The first category: cities directly under the central government, the capital of the province (capital), the cities listed separately, and other cities identified by the State Council, taking 1.500 yuan / month;
The second category: cities with a registered population of more than 1 million in the municipal area, taking 1100 yuan / month;
The third category: cities with a registered population of less than 1 million in municipal jurisdiction (subject to the publication of the Bureau of Statistics), taking 800 yuan / month.
Support for the elderly
Education (degree) Continuing education: 4,800 yuan / year, technical staff, vocational qualifications, continuing education, professional and technical staff, vocational qualifications, continuous education: 3,600 yuan / year.
After you have read these 45 types of situations, what kind of deductions and refusals you will have next year, should you "clear clear"?
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