Recently
Issued by the State Council
"On the establishment of infant and child care for children under 3 years of age
Notice of Special Additional Deduction for Individual Income Tax
Infants under 3 years of age will be officially cared for
Inclusion in personal income tax
Scope of special additional deductions
So far
Special additional deduction for individual income tax
Increased to 7
Do you know which ones they are?
7 tables
Take you through the details
↓↓↓
How to deduct children's education expenses
How to deduct continuing education expenses
How to deduct medical expenses for serious illnesses
How to deduct the interest expense on the home loan
How to deduct housing rent expenses
How to deduct the expenses of supporting the elderly
How to deduct infant and child care expenses
Tips
"Parents" as used in this article refers to birth parents, step-parents, and adoptive parents. "Children" refers to children born in wedlock, children born out of wedlock, stepchildren and adopted children. Where a person other than the parents serves as the guardian of the minor, the same shall be followed.
Taxpayers who enjoy special additional deductions for the first time shall submit the relevant information of the special additional deductions to the withholding agent or tax authority, and the withholding agent shall promptly submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the information submitted. Where there is a change in the information on special additional deductions, the taxpayer shall promptly provide the relevant information to the withholding agent or the tax authority.
If the special additional deduction for individual income tax cannot be deducted in one tax year, it cannot be carried forward to the deduction of the following year.
The relevant materials that taxpayers need to retain for future reference shall be kept for five years after the end of the statutory accounting period, and the relevant materials that the withholding agent needs to retain for future reference shall be kept for five years from the year following the year of withholding and prepayment.
(Source: China Tax News)
Guess you pay attention
- Fujian introduced 18 measures! It is related to the withdrawal of provident funds, the transformation of old residential areas, and the support of enterprises
- Single-mindedly "moving" and "epidemic" to return in spring - the collection of short videos on the theme of anti-epidemic in Ningde City has begun
- News | Ningde held the ninth press conference to report on the latest situation of epidemic prevention and control→
- Latest! These places in Ningde are designated as high-risk areas in the epidemic!
- Daily dish price丨April 19th: Ningde City supermarket price is coming!
Publicize and publicize