The special additional deduction of individual income tax includes a total of 7 contents, and has introduced to you 6 contents, such as supporting the elderly, infant care under the age of 3, children's education, continuing education, housing rent and housing loan interest.
The first is the deduction standard. In a tax year, the part of the medical expenses related to the basic medical insurance incurred by the taxpayer shall be deducted within the limit of 80,000 yuan after deducting the medical insurance reimbursement (referring to the self-paid part within the scope of the medical insurance catalog) that exceeds 15,000 yuan after deducting the medical insurance reimbursement.
That is to say, taxpayers can enjoy special additional deductions for serious illness medical treatment, and the deduction standard is 0 yuan - 80,000 yuan in a tax year. That is, the part of the personal burden is more than 15,000 yuan and less than 95,000 yuan, which can be deducted according to the actual final settlement.
Notes:
1. There is a time limit for the aggregation of serious illness medical expenses, and the requirement is to calculate the aggregate incurred in a tax year.
2. The nature of medical expenses for serious illnesses is the medical expenses related to basic medical insurance.
3. After deducting the medical insurance reimbursement, the part of the personal burden that exceeds 15,000 yuan can enjoy the special additional deduction for serious illness medical treatment.
4. The maximum deduction standard for special additional deductions for serious illness medical treatment is 80,000 yuan in a tax year.
5. The deduction amount of medical expenses incurred by taxpayers, their spouses and minor children needs to be calculated separately.
The second is the deduction subject. The medical expenses incurred by the taxpayer can be deducted by himself or his spouse, and the medical expenses incurred by minor children can be deducted by one of his parents.
Notes:
At present, the taxpayer's parents are not included in the scope of medical deduction for serious illness. Therefore, the serious illness medical expenses incurred by the parents shall not be deducted by the children for the special special medical treatment for serious illness.
The third is the deduction method. In a tax year, it will be deducted within the limit of 80,000 yuan.
The fourth is the declaration time. The special additional deduction for serious illness medical treatment needs to be filled in and deducted when the individual income tax comprehensive income is declared in the following year.
The fifth is the retention of information. Taxpayers shall keep the original or photocopies of the relevant bills for medical service charges and medical insurance reimbursement for seriously ill patients, or the list of medical expenses for the tax year issued by the medical security department for future reference. When making the comprehensive income final settlement declaration, you can take photos and upload the above documents at the same time.
The sixth is the inquiry channel. If you still don't understand the specific regulations on the deduction of serious illness medical treatment and don't know whether you meet the conditions for special additional deduction for serious illness medical treatment, you can download the "National Medical Insurance Service Platform" APP on your mobile phone and register, log in, and activate the medical insurance electronic voucher, and then query the relevant amount of serious illness medical treatment through the "Annual Expense Summary Query" module on the homepage.
For example: Zhang's medical expenses related to basic medical insurance in 2023 will be borne by 5,000 yuan after deducting medical insurance reimbursement, Zhang's lover will incur medical expenses related to basic medical insurance in 2023, and his personal burden will be 25,000 yuan after deducting medical insurance reimbursement, Zhang's minor son will incur medical expenses related to basic medical insurance in 2023, and he will bear 50,000 yuan after deducting medical insurance reimbursement, and Zhang's minor daughter will incur medical expenses related to basic medical insurance in 2023, and she will bear 150,000 yuan after deducting medical insurance reimbursement。 The above-mentioned serious illness medical expenses were all deducted by Zhang. When Zhang makes the 2023 individual income tax comprehensive income reconciliation declaration, the total amount of special additional deductions for serious illness medical treatment is as follows:
Zhang: 5000<15000, shall not enjoy the special additional deduction for serious illness medical treatment.
Zhang's lover: 25000-15000 = 10000 yuan, 10000 yuan can be deducted.
Zhang's minor son: 50,000-25,000 = 25,000 yuan, 25,000 yuan can be deducted.
Zhang's minor daughter: 150,000-15,000 = 135,000 yuan, 135,000>80,000, 80,000 yuan can be deducted.
10000+25000+80000=115000元。
At this point, I have introduced all the 7 items related to special additional deductions in individual income tax, and I hope that you can choose to apply legal and reasonable special additional deductions according to your personal income and expenditure, and declare truthfully and pay taxes in good faith.
The above is only a personal opinion, if there is any deficiency, please correct.
If you have any questions about individual income tax, you can also leave a message in the comment area and discuss it together.