Chinanews client, Beijing, December 25th (Reporter Li Jinlei) The new personal income tax law adds six special additional deductions for children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and support for the elderly.
According to relevant regulations, if the taxpayer’s personal income tax special additional deduction information changes, it should be confirmed before December 31, 2020 in order to enjoy the policy dividend.
A tax data map.
Photo by China News Agency reporter Yin Liqin
Under what circumstances need to modify the special additional deduction information?
There are mainly the following situations where the special additional deduction information needs to be modified:
The basic information of children and the elderly has changed, and it is necessary to modify the deductions for children's education and support for the elderly in 2021;
One spouse will no longer apply for the special additional deduction for housing loan interest, and the other spouse will declare it in 2021;
Housing rent and housing loans need to be replaced with deductions, that is, housing rent will not be declared in 2021, and housing loan interest will be declared instead.
The special additional deduction of individual tax for 2021 has been confirmed.
How to confirm special additional deduction information?
Take the "Personal Income Tax" APP as an example:
After entering the APP homepage, click on the hot topic "Start to confirm the special additional deduction for 2021", and then select the deduction year "2021" to start confirming various information.
For ordinary taxpayers, if there is no change in the special additional deduction information in 2021, they only need to confirm with one click on the basis of 2020.
If you need to modify relevant information such as the declaration method, deduction ratio, etc., based on the 2020 information, click "to be confirmed" and enter the relevant modification page to modify.
For special additional deductions that need to be invalidated last year, such as no longer applying for special additional deductions for elderly caregivers in 2021, click on the information of the elderly caregivers in the "to be confirmed" status, click "delete", and then click "one-key confirmation". .
For new special additional deductions that need to be added, such as the new child education deduction in 2021, you need to declare and fill in. After entering the hot topic "Start to confirm the special additional deductions for 2021", select the deduction year "2021" and click "Children Education" "To declare.
The tax department reminded that if it fails to pay attention to and modify it in time, it may have a certain impact on the continued enjoyment of the policy next year. For example, if the employer has changed and is not updated, the new employer will not be able to obtain relevant information and make deductions accordingly; if the conditions for enjoying the special additional deduction policy are changed without modification, the original conditions will still be used next year Continuing to enjoy it may also affect tax credit. (Finish)