Special additional deductions for personal income tax in 2022
note! The 2022 individual tax special additional deduction has begun to be confirmed.
The special additional deduction for individual tax includes six items, such as children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, and support for the elderly.
It is worth noting that the change from this year and last year is that the education of children has changed from 1200 yuan / month per child to 1000 yuan / yuan. The provisions for the other items are basically the same as last year. In addition, the way the year-end bonus is calculated has changed.
According to the requirements, the special additional deduction information needs to be confirmed in December every year, which is related to the individual tax we have to pay every month, and everyone must pay attention to it! Confirm by December 31st!
"Individual tax special deduction", it sounds very complicated, in fact, you only need to get it: this is the tax reduction and welfare policy introduced by the state.
After declaring the deduction items, you can pay less tax and leave more money.
Although the special deduction for individual tax is a tax reduction benefit given to us by the state, not everyone can enjoy it.
The following conditions need to be met to apply for a special deduction:
1. Cumulative income standard: > 60,000 yuan (less than 60,000 yuan without paying taxes)
2. There are eligible individual tax deduction items
1) If the taxpayer is less than 120,000, no matter what the tax that needs to be paid back, there is no need to carry out annual remittance.
Therefore, as long as your annual income is less than 120,000, open the APP and find that you want to refund the tax, you can directly exit regardless of it.
2) The amount of tax that the taxpayer needs to make up is not more than 400 yuan, and there is no need to pay back regardless of the annual income.
Therefore, if you find that the tax to be paid does not exceed 400 yuan after the order, you can also directly withdraw from it.
3) If you have a tax refund, you can give up not to do the calculation, your power you can give up.
4) If your tax refund is 0, you don't have to care, you don't need to make up taxes and don't need to refund taxes, it has nothing to do with you.
Mobile-side operation steps
The special additional deduction information for 2022 is unchanged, and only needs to be confirmed on the basis of 2021
(1) Open the homepage of the personal income tax App, select To know or fill in the special additional deduction, select one-click to bring in, and then select the deduction year 2022. High school/secondary school, direct study of college or high school, college does not meet the point policy
(2) According to the prompt "Will bring in the 2021 fiscal information, confirm whether to continue?" Or "You already have special additional deduction information in fiscal 2022." If you continue to confirm, you will overwrite the special deduction information that already exists! ", after confirmation, click OK
(3) Open the special additional deduction to be confirmed, check the information: if there is any modification, you can click Modify, and click one-click to confirm after the information is confirmed. (Note: If there is a "expired" status information, you need to delete it before clicking "One-click Confirmation")
(4) After clicking one click to confirm, the information is successfully submitted. After confirmation, users can click on the homepage in the App, select the special additional deduction to fill in, select the deduction year 2022 to view the submitted information, and if there is any change, you can choose to void or modify
There are four main scenarios:
(1) I want to revise the deduction ratio for the interest on supporting the elderly, children's education, and housing loans in 2022; (2) If an elderly person dies in 2021, he can no longer apply for a special additional deduction for supporting the elderly in 2022; (3) One of the spouses will no longer apply for a special additional deduction for housing loan interest, and the other spouse will declare it in 2022; (4) When rent and mortgage need to be replaced by deductions. Because "home loan interest" and "housing rent" can only choose one or the other, the situation needs to be adjusted: renting a house→ housing loan, or housing loan → renting a house.
This is directly related to next year's tax deduction, so it is recommended: for the sake of insurance, it is best to check whether the information is correct.
Avoid problems such as incorrect information filling in during previous declarations, resulting in problems such as invalid information and non-compliance with deduction conditions.
For example, if you need to modify the declaration method, deduction ratio, relevant information, etc., you need to click to enter the relevant modification page to modify it
The following circumstances require the modification of the special deduction information:
Revise the deduction ratio for the interest on support for the elderly, children's education, and housing loans in 2022
In 2022, special additional deduction items need to be added
In 2022, the new deduction for children's education needs to be declared and filled in
In 2022, special additional deduction items need to be abolished
There are elderly people who die in 2021, and they can no longer apply for special additional deductions for supporting the elderly in 2022;
Click the information of the elderly to be confirmed, click Delete, and click one-click to confirm.
In 2022, the special additional deduction items will be filled out for the first time
Directly select the special additional deduction on the home page to fill in the information
A: According to the Interim Measures for Special Additional Deductions for Individual Income Tax, taxpayers receiving academic continuing education can be deducted according to the standard of 400 yuan per month, for a total of 4800 yuan for the whole year; Those who have obtained the vocational qualification certificate for skilled personnel or the vocational qualification certificate for professional and technical personnel in the same year, and meet the conditions for deduction, may be deducted according to the standard fixed amount of 3600 yuan. However, only one academic (degree) continuing education and one vocational qualification continuing education can be enjoyed at the same time. Therefore, for taxpayers who meet such circumstances at the same time, they can enjoy two deductions in the same year, and their continuing education in the current year can be deducted a total of 8400 yuan (4800 + 3600).
Can parents with multiple children choose different deduction methods for different children?
A: Yes. Parents with multiple children can choose different deduction methods for different children, that is, for child A, one party can choose to deduct according to the standard of 1,000 yuan per month, and for child B, both parties can choose to deduct according to the standard of 500 yuan per month.