1. Special additional deduction for children's education
Per child per month 1000 yuan.
Specific provisions: The expenses related to the taxpayer's children's full-time academic education and the expenses related to their children's pre-school education before they reach the age of 3 shall be deducted according to the standard of 1 1,000 yuan per child per month.
2. Special additional deduction for continuing education
400 yuan every month, degree (degree) continuing education.
3,600 yuan/year, continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel.
Specific provisions: Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period with academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
3. Special additional deduction for serious illness medical treatment
The limit is 80,000 yuan/year.
Specific provisions: In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, after deducting medical insurance reimbursement, the part that the personal burden (referring to the self-paid part within the scope of medical insurance catalogue) exceeds10.5 million yuan, shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual settlement.
4 housing loan interest special additional deduction
Monthly 1000 yuan
Specific provisions: If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months.
5. Special additional deduction for housing rent
Monthly 1.500 yuan, municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the State Council;
1 100 yuan per month, except for the cities listed in the first item, the registered population of municipal districts >; 1 10,000 cities;
Every month in 800 yuan, except for the cities listed in the first item, the registered population of the municipal districts is ≤ 1 10,000.
Specific provisions: the housing rental expenses incurred by taxpayers who do not own their own houses in the main working cities can be deducted according to the above standards. If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city. If the taxpayer has no employment unit, the main working city is the city where the tax authorities accept the final settlement of its comprehensive income.
6. Special additional deduction for supporting the elderly
Only child, 2000 yuan per month;
Non-only child, no more than 1000 yuan per month, apportioned at 2000 yuan per month.