CCTV News:On January 1, 2019, the new Individual Income Tax Law, the Regulations for the Implementation of the Individual Income Tax Law and the Interim Measures for Special Additional Deduction of Individual Income Tax were officially implemented. There are many bright spots in this tax adjustment. The tax threshold is adjusted to 5,000 yuan per month. Individual taxpayers can enjoy six special additional deductions for children’s education, continuing education, serious illness medical care, mortgage interest, housing rent and support for the elderly. These measures pay more attention to benefiting people’s livelihood and are related to everyone’s money bag.
How to enjoy such benefits? How to use the personal income tax APP software to fill in the special additional deduction information? CCTV reporter interviewed Ms. Song Guiqing, the department manager of Beijing Guofu Haohua Tax Agency, and sorted out 35 practical questions and answers in the process of tax declaration. Come and collect the tax reduction red envelope in 2019!
On June 26, 2018, children from the Second Experimental Kindergarten in Rugao Economic Development Zone, Nantong, Jiangsu Province, learned to arrange flowers in the natural flower workshop at school. Vision china
Special additional deduction for individual tax — — Children education
1. My child is three years old, but he didn’t go to kindergarten. Can I deduct it?
A: It can be deducted from the child’s age of 3 (whether he is enrolled in the park or not) until the doctoral student graduates. One of the parents will deduct 1000 yuan every month, or both parents will deduct 500 yuan.
2. Can I deduct my children from overseas or private schools?
A: Yes, you can, whether you receive education at home or abroad. Whether you receive public education or private education, you can deduct it according to the regulations.
3. Can it be deducted during the winter and summer vacations of children at different stages of education?
A: You can continue to deduct during the winter and summer vacations.
4. Can the child continue to be deducted when he is out of school due to illness or when he goes to school?
Answer: As long as you keep your student status, you can continue to deduct it when you go to the army during your suspension or school.
5. When parents are divorced, the child belongs to the mother, but the father actually pays for it. Who will enjoy the policy?
A: The child’s father and mother will be deducted according to the existing policy after consultation.
On December 22, 2018, Yantai, Shandong Province, the test center of the Tenth Middle School, the candidates who are preparing to take the postgraduate exam are reviewing. Vision china
Special additional deduction for individual tax — — continuing education
6. I took the CPA exam during my work, can I deduct the special item of continuing education? How to deduct?
Answer: I can deduct all the expenses of continuing education with qualified continuing education qualifications (degrees), professional qualifications of skilled personnel and professional and technical personnel. Expenditure on continuing education of academic qualifications (degrees) shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education; The expenses for continuing education of technical personnel’s professional qualifications and professional and technical personnel’s professional qualifications will be deducted by a one-time quota of 3,600 yuan in the year when relevant certificates are obtained (it can be deducted when withholding in advance).
7. Is there a time limit for the special deduction of continuing education?
Answer: The expenses for continuing education of academic qualifications (degrees) can be deducted for up to 4 years (48 months), and the expenses for continuing education of technical personnel’s professional qualifications and professional and technical personnel’s professional qualifications can be deducted once in the year of obtaining the certificate.
8. What certificates can I obtain to apply for a special additional deduction for continuing education tax?
A: For the specific scope, please refer to the Notice of the Ministry of Human Resources and Social Security on Publishing the Catalogue of National Vocational Qualifications (No.68 [2017] of the Ministry of Human Resources and Social Security).
9. If a person changes his major after graduating from continuing education, can he be deducted again?
A: Yes. However, if you attend continuing education with two academic qualifications at the same time, you can only enjoy one deduction in that year.
10. Can I enjoy a double deduction of 3600 if I have obtained more than two qualified continuing education certificates in one year?
A: No. You can only enjoy the deduction of one vocational qualification certificate for continuing education in one year. But you can get another qualified certificate next year, so you can enjoy another deduction of 3600 yuan next year.
On August 2, 2017, citizens of Wuxi, Jiangsu Province handled business in the bank. Vision china
Special additional deduction for individual tax — — Housing loan interest
11. Can the second suite apply for a special tax deduction for housing loan interest?
Answer: The special tax deduction condition for applying for housing loan interest is: I or my spouse, individually or jointly using personal housing loans from commercial banks or housing accumulation funds, purchased housing in China for me or my spouse, and incurred the interest expenses of the first set of housing loans.
12. How to determine the first home loan?
Answer: It refers to the housing loan that enjoys the interest rate of the first home loan, regardless of whether the house is actually the first home of the family. Whether the housing loan interest expense conforms to the policy, you can consult the loan contract (agreement) or consult the bank or housing provident fund center that handles the loan.
13. If the husband and wife buy the first housing loan before marriage, how to deduct it after marriage?
A: You can choose one of them after marriage, and the buyer will deduct 1000 yuan every month; It is also possible for the husband and wife to deduct their own housing loan interest 500 yuan. And the couple can only deduct the interest on the first home loan once. The husband and wife agree on their own and choose one of them. According to the actual loan period, the longest loan period can not exceed 20 years (240 months).
14. Can the first commercial apartment loan enjoy loan interest deduction?
A: Commercial apartments do not belong to housing, nor can they enjoy the interest rate loan of the first home loan, so they cannot enjoy the loan interest deduction.
15. Is there a fixed standard for the interest rate of the first home loan?
A: There is no fixed standard. No matter how high the actual interest rate is, as long as the loan bank or provident fund loan contract indicates that it is the first set of housing loan interest rate, you can enjoy the deduction of housing loan interest.
Beijing tenant vision china
Special additional deduction for individual tax — — Housing rent
16. Both husband and wife work in the same city, can they deduct the special tax on housing rent at the same time?
Answer: Both husband and wife work in the same city, and two people can only choose one person and be deducted according to the standard for the lessee who signs the rental housing contract.
17. Both husband and wife have no housing, and their main cities of work are different. How to deduct the rent?
A: If the husband and wife don’t work in the same city and have no housing, they can be deducted separately according to the standard. According to the different types of main working cities, it is divided into three grades: 1500/1100/800 for deduction. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.
18. If a taxpayer works in Beijing, rents a house in Beijing, has a house in his hometown in Shanghai, and enjoys the interest rate loan of the first home loan, can he let his spouse enjoy the loan interest deduction and enjoy the housing rent deduction himself?
A: A family can only enjoy one of the two deduction policies of housing loan interest and housing rent, but not both. If the taxpayer and his spouse have housing in the taxpayer’s main working city, the special expenditure for housing rent is 1500 yuan per month/1100 yuan per month/800 yuan, which shall not be deducted.
19. Do I have to get a rental invoice to deduct the rental?
A: You can apply for deduction without an invoice.
20. How to deduct the housing rental expenses when two people share a house?
A: As long as the name of the renter is on the lease contract, you can apply for deduction.
21. If you work near the Third Ring Road in Beijing, but the house is rented in Tongzhou, can you deduct it?
A: You can deduct it. The scope of a city includes all administrative areas.
22. Our employees are relatively mobile, and they rent houses in several cities a year, or they have been sent abroad and rented houses in the local area in that year. How can I declare the special additional deduction for housing rent?
Answer: If your company has solved the accommodation problem for the expatriate employees, your employees will not be entitled to housing rent deduction, because the employees themselves have not incurred housing rent expenses. If the expatriate staff solve the problem of renting the house by themselves, such as changing the work place many times within one year, the individual should update the relevant information of special additional deduction to the withholding agent or tax authorities in time, and allow the deduction according to the situation of changing the work place within one year. Deduction standard: Deduction is based on the standard of the main working city.
On June 12, 2018, an old man walked past the public welfare billboard of "Happy Old Age" on a rural street in the suburbs of Nanjing. Vision china
Special additional deduction for individual tax — — Support for the elderly
23. If I have biological parents and adoptive parents at the same time, can I enjoy a monthly deduction of 4,000 yuan?
A: No. The expenses for supporting the elderly shall not be deducted by doubling the times of the old people being supported. The only child will be deducted 2000 yuan per month, and the non-only child will be deducted 2000 yuan in total. From the month when one of the dependents reaches the age of 60 to the end of the year when the maintenance obligation is terminated.
24. How many ways can multiple dependents share the deduction?
A: Multiple dependents can share equally, or they can agree to share or be assigned by the elderly. Designated allocation takes precedence over agreed allocation.
25. Is there a template for the sharing agreement?
A: There is no template for the sharing agreement, just list the items and the signatures of relevant people. This written sharing agreement should be kept for 5 years for future reference.
26. If I had a younger brother, I would give the elderly 2000 yuan in alimony every month, and my younger brother would not support the elderly. Can I deduct 2000 yuan a month, and my brother won’t deduct it?
A: No. If there are multiple dependents, the maximum deduction per person shall not exceed 1000 yuan.
27. Can my wife share the expenses of supporting the elderly with me?
A: No. Taxpayers can only deduct their own biological parents, adoptive parents or stepparents’ expenses for supporting the elderly. Similarly, the son-in-law can’t deduct the expenses of supporting the elderly from his parents-in-law.
28. For the one-child family, how can I enjoy the special additional deduction for supporting the elderly if my parents remarry after divorce?
A: For the one-child family, the family is re-established after the parents divorce. In the two newly established families, if the taxpayer is the only legal supporter of one or both of his biological parents, the taxpayer can enjoy a special additional deduction of 2,000 yuan per month to support the elderly according to the one-child standard. When filling in the special additional deduction information form, the taxpayer should indicate the relationship with the dependents. In addition to the above circumstances, it cannot be deducted according to the one-child standard.
Doctors and nurses in the ICU of the hospital are treating vision china, a dying patient.
Special additional deduction for individual tax — — Serious illness medical treatment
29. What is a serious illness, and is it defined?
A: There is no definition of the scope. If the medical expenses related to basic medical care incurred in hospitalization in one year exceed 15,000 yuan within the scope of the medical insurance catalogue after medical insurance reimbursement, they can be deducted within the limit of 80,000 yuan.
30. Can my child’s medical treatment for serious illness be deducted from me?
Answer: I can deduct my own, and I can also deduct the eligible medical expenses of my spouse and children. After deducting medical insurance reimbursement, the part of medical expenses related to basic medical insurance that has accumulated more than 15,000 yuan within the scope of medical insurance catalogue will be deducted within the limit of 80,000 yuan.
31. When can I start to deduct?
A: The medical expenses for serious illness that occurred in the first year of the implementation of the new tax law will not be processed until 2020. It will be deducted at the time of annual settlement and payment, but it cannot be deducted temporarily at the time of withholding and prepayment.
32. Can the taxpayer’s own, spouse and children’s serious illness medical expenses be deducted cumulatively in a year?
Answer: cumulative deduction is not allowed, and the deductible amount of the self-paid part within the scope should be calculated separately.
33. Can the child’s medical expenses for serious illness be shared and deducted by both parents?
A: You can’t share the deduction, you can only choose one parent to deduct according to law.
34. How to deduct the year-end award in 2018?
The Notice on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Caishui [2018] No.164) points out that if individual residents get a one-time bonus for the whole year, which is in line with the provisions of the Notice of State Taxation Administration of The People’s Republic of China on Adjusting the Calculation Method of Individual Income Tax (Guo Shui Fa [2005] No.9), they will not be incorporated into the comprehensive income of that year before December 31, 2021. Divide the annual one-time bonus income by 12 months, and determine the applicable tax rate and quick deduction according to the monthly converted comprehensive income tax rate table attached to this notice, and calculate the tax separately; Individual residents can get a one-time bonus for the whole year, or they can choose to be incorporated into the comprehensive income of the current year to calculate tax payment.
Since January 1, 2022, individual residents have obtained a one-time bonus for the whole year, which should be incorporated into the comprehensive income of that year to calculate and pay personal income tax.
35. My information has been stolen and I have complained. Is my previous tax deducted too much? How can I check this?
You can take your ID card to the lobby of the tax bureau to check the tax payment information in previous years and compare the tax payment situation of the company.
(Text/Li Shanshan)