The "special items" in the special additional deduction of personal income tax refer to six items: children's education, continuing education, serious illness medical treatment, housing rent, housing loan interest and support for the elderly. If taxpayers meet any of these six criteria, they can apply for special tax deduction.

Introduce personal income tax:

The English name is personal income tax, which is the general name of legal norms to adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

On August 365438, 20/kloc-0, the decision to amend the individual income tax law was passed, and the basic expense deduction standard was adjusted to 5,000 yuan per month, which was implemented on August/day of 20/kloc-0, and was presided over by Li Keqiang on February 29, 20/kloc-0.

On March 28th, 2022, the State Council decided to set up a special additional deduction for personal income tax for infant care under 3 years old, which will be implemented from June 65438+ 10/day.