At present, the new tax has been implemented. In this individual tax reform, the Interim Measures for Special Additional Deduction of Individual Income Tax is the focus of individual tax reform and the focus of all taxpayers.

Many people are not clear about the method of special additional deduction. Special additional tax deductions include six special deductions for children's education, continuing education, serious illness medical care, housing loan interest, housing rent and support for the elderly. How are these six items deducted respectively?

1. For children's education, taxpayers can enjoy the standard deduction of 1000 yuan per month. The condition is that the taxpayer's children must receive full-time compulsory education and academic education in order to enjoy the special additional deduction for children's education. If the taxpayer's children are under 3 years old, the taxpayer will have early education expenses in the education of their children, then it does not meet the conditions for special tax deduction.

2. In terms of continuing education, taxpayers who are currently engaged in continuing education with academic qualifications can enjoy 400 yuan's deduction every month during the period of continuing education with academic qualifications, and the longest special deduction for continuing education with academic qualifications shall not exceed 48 months. If taxpayers take some professional certificates, they can enjoy an additional deduction of 3600 yuan in the year when they get the certificates.

3. In terms of medical treatment for serious illness, if the taxpayer himself or his spouse or minor children suffer from medical expenses due to illness, and after medical insurance, if the personal self-funded part exceeds 1.5 million yuan, the excess part will be deducted according to the actual amount, and the maximum amount of special additional deduction for serious illness medical treatment every year is 80,000 yuan.

4. In terms of housing rent, taxpayers who don't own their own houses in the main working cities can enjoy the fixed deduction of 800 yuan, 1 100 yuan and 1500 yuan according to different working cities.

5. In terms of housing loan interest. If the taxpayer has the interest expense of the first home that is being repaid, it can be deducted according to the standard of 1000 yuan per month, and the maximum deduction time is not more than 20 years.

6. In terms of supporting the elderly, if the taxpayer has parents over 60 years old or grandparents who have lost their children, then the only-child taxpayer will be deducted according to the standard of 2,000 yuan per month, and the non-only child needs to share the deduction standard of 2,000 yuan with his brothers and sisters. The maximum contribution per person is 1 0,000 yuan.