Chinanews client, Beijing, December 6th (Reporter Li Jinlei) Currently, special additional deductions for individual taxes in 2022 have begun to be confirmed.

It's about your salary in 2022, so hurry up and take a look.

Screenshot of a tax APP.

No changes can be brought into 2022 with one click

  The personal income tax APP shows that in order to ensure that taxpayers can continue to enjoy the policy dividend of special additional deductions in 2022, the personal income tax APP and the electronic tax bureau for natural persons have opened the function of "confirming special additional deductions for the next year" on the web.

  The information on the special additional deductions needs to be submitted by the taxpayer once a year. If your relevant information has not changed, you can bring the information on the special additional deductions in 2021 into 2022 with one click.

  If your information changes, you can complete the modification of the relevant information through the quick fill-in page. After confirming that it is correct, it can take effect and be deducted in the deduction year.

A tax data map.

Photo by China News Agency reporter Yin Liqin

What are the 6 special additional deduction standards?

  Individual tax special additional deductions refer to the 6 special additional deductions for children’s education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, and support for the elderly under the Personal Income Tax Law. These 6 items can be deducted before tax, so they You pay less tax and reduce your tax burden.

  According to regulations, in terms of children's education, the taxpayer's children who are in pre-school education or receive full-time academic education are

deducted at a fixed rate of

1,000 yuan per month

.

  In terms of continuing education, the expenditure of taxpayers for continuing education with academic qualifications (degrees) in China will be

deducted at a fixed amount of 400 yuan per month

during the period of academic (degree) education

.

The deduction period for continuing education of the same degree (degree) cannot exceed 48 months.

Expenses for taxpayers receiving vocational qualification continuing education for skilled personnel and professional and technical personnel vocational qualification continuing education shall be

deducted at a fixed amount of 3,600 yuan

in the year when the relevant certificates are obtained

.

  In terms of serious illness medical treatment, in a tax year, the taxpayer’s medical expenses related to basic medical insurance, after deducting the medical insurance reimbursement, the personal burden (referring to the self-paid part in the medical insurance catalogue) totaling more than 15,000 yuan, the taxpayer shall pay When the annual settlement and payment are processed,

the actual deduction shall be made within the limit of 80,000 yuan.

  In terms of mortgage interest, taxpayers or their spouses use commercial banks or housing provident fund personal housing loans individually or jointly to purchase housing in China for themselves or their spouses. The first set of housing loan interest expenses incurred by the taxpayer or his or her spouse will be calculated on the

basis of each A standard fixed deduction of 1,000 yuan per month

, the deduction period does not exceed 240 months.

  In terms of housing rent, the deduction standard for municipalities, provincial capitals (capitals), cities under separate state planning, and other cities determined by the State Council is

1,500 yuan per month

; for cities with a registered population of more than 1 million in municipal districts, the deduction standard is

1,100 yuan per month

; municipal districts For cities with a registered population of no more than 1 million (inclusive), the deduction standard is

800 yuan per month

.

  As for the support of the elderly, if the taxpayer is an only child,

a fixed deduction of

2,000 yuan per month will be applied

; if the taxpayer is a non-only child, the deduction of 2,000 yuan per month shall be shared with the siblings, and the deduction

per person shall not exceed the monthly limit. 1000 RMB.

Data map.

Photo by Chinanews reporter Li Jinlei

What if I forgot to confirm?

  Some netizens asked, what should I do if the information is not confirmed in time due to busy work and other reasons?

  The personal income tax APP shows that in order to improve the tax handling experience and reduce the tax burden, if you have already filled in and applied for special additional deductions in the previous year, you can view and confirm the filled information with one click;

if you cannot confirm it in time due to busy work and other reasons, The special deduction information submitted will also be automatically deemed valid and will be extended to 2022.

  In any case, it is better for everyone to confirm it in person. After all, you only need to move your fingers and it will be done quickly.

  Have you confirmed it?

What special additional deductions can you enjoy?

(over)