Chinanews.com, December 7 (Reporter Li Jinlei) At present, the special additional deduction of individual tax for 2023 has begun to be confirmed.

It is related to everyone's salary in 2023, so we must pay attention to it.

A screenshot of the individual tax app.

Special additional deductions have been increased to 7 items

　　With the inclusion of special additional deductions for the care of infants and young children under 3 years old, the current special additional deductions for personal income tax have increased to 7 items, namely

children's education, continuing education, serious illness medical care, housing loan interest, housing rent, support for the elderly, and infants under 3 years old. child care.

　　Among them, for the care of infants and young children under 3 years old, the standard deduction of 1,000 yuan per month for each infant and young child will be deducted.

　　In terms of children's education, the standard deduction of 1,000 yuan per child per month will be deducted.

　　In terms of continuing education, taxpayers who receive academic (degree) continuing education expenditures in China will be deducted at a fixed rate of 400 yuan per month during the academic (degree) education period.

Expenditures for taxpayers receiving continuing education for vocational qualifications for skilled personnel and professional qualifications for professional and technical personnel shall be deducted at a fixed rate of 3,600 yuan in the year in which relevant certificates are obtained.

　　In terms of serious illness medical treatment, within 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-pay part within the scope of the medical insurance catalog) accumulatively exceeds 15,000 yuan, and the taxpayer shall pay the part When handling annual settlement and payment, the deduction will be made within the limit of 80,000 yuan.

　　In terms of mortgage interest, the deduction is based on the standard fixed amount of 1,000 yuan per month, and the maximum deduction period does not exceed 240 months.

　　In terms of housing rent, the deduction standard for municipalities directly under the Central Government, provincial capitals (capitals), cities specifically designated in the state plan, 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; For cities with a registered population of 1 million or less, the deduction standard is 800 yuan per month.

　　In terms of supporting the elderly, if the taxpayer is the only child, the standard deduction of 2,000 yuan per month will be used; if the taxpayer is not the only child, the monthly deduction amount of 2,000 yuan will be shared between him and his brothers and sisters, and the amount shared by each person cannot exceed 2,000 yuan per month. 1000 yuan.

Can be "brought into" 2023 with one click

　　For the deduction information that needs to be continued until 2023, it can be brought into use in 2023 with one click through the "Confirm the next year's special additional deduction" function.

　　At present, both the personal income tax APP and the webpage of the e-tax bureau for natural persons have opened this function. Click the "Confirm" button to enter.

At the same time, click the "Go to Query" button to view the special additional deduction information that has been filled in 2023 and previous years.

What are the consequences of not confirming in time?

　　Some people are concerned, what will happen if the information is not confirmed in time due to busy work and other reasons?

　　According to the personal income tax APP,

if it is not confirmed in time due to busy work and other reasons, the completed special deduction information will be automatically deemed valid and extended to 2023.

　　Nevertheless, China New Finance and Economics still recommends that all taxpayers confirm in a timely manner, especially taxpayers whose own circumstances have changed, need to modify the relevant special additional deduction information.

A screenshot of the individual tax app.

Personal pensions can also be tax deducted

　　In addition to special additional deductions, the individual tax APP also adds the function of "personal pension deduction information management".

　　Taxpayers scan the QR code on the personal pension payment voucher through the "scanning code entry" function, and import the personal pension deduction information after completing the information confirmation, and can carry out pre-tax deduction in the stage of personal income tax withholding prepayment or final settlement .

　　The upper limit of the individual pension amount paid by the participants is 12,000 yuan per year.

Payers will be deducted before tax according to the annual limit of 12,000 yuan, investment income will not be taxed for the time being, and the actual tax burden on income received will be reduced from 7.5% to 3%.

　　Contributors will get real tax-saving benefits.

For example: Assuming that the taxpayer's current applicable tax rate is 10%, and paying 12,000 yuan per year, the individual tax can be reduced by 12,000×(10%-3%)=840 yuan per year.

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