Many people choose to get it
Master's degree and doctoral degree
"Recharge" yourself and enhance your own value
so
In the declaration of special additional deductions for individual income tax
Master's and doctoral education
Is it for children's education or continuing education?
A: This needs to be judged according to the person who obtained the academic qualification.
Scenario one
The person who obtains the academic qualification is the taxpayer himself
Taxpayers who receive master's degree or above education in China can enjoy the special additional deduction policy for continuing education for academic qualifications (degrees).
Deduction standard: The expenses of taxpayers receiving continuing education for academic qualifications (degrees) in China shall be deducted by themselves according to the standard fixed amount of 400 yuan per month during the period of academic (degree) education, but the deduction period for continuing education of the same academic degree (degree) shall not exceed 48 months.
Scenario two
The person who obtained the academic qualification is the child of the taxpayer
Taxpayers' children receiving full-time academic education can enjoy the special additional deduction policy for children's education.
Deduction standard: The taxpayer's children can deduct the expenses of full-time academic education (from primary school to doctoral level) according to the standard fixed amount of 2,000 yuan per month for each child (children who are in the preschool education stage from the age of 3 to the primary school can also be deducted according to the above standards). ）
so
Let's take a look at the corresponding ones
How to work with special additional deductions
continuing education
01. Log in to the individual income tax APP, click [Special Additional Deduction] on the home page, or click [Office & Check] at the bottom of the home page, and select [Special Additional Deduction] to enter the corresponding interface.
Swipe left and right to see more
02. Click "Continuing Education", select the deduction year, and click Confirm.
03. After confirming that the "Continuing Education Information" is ready, click [Ready, enter the filling]
04. Enter the personal information page, fill in your personal information and [Save], and click [Next].
05. Enter the continuing education information filling page, select [Continuing Education Type], and for master's and doctoral continuing education, the type should be [Academic (Degree) Continuing Education].
Fill in the continuing education information, select the academic (degree) continuing education stage, the current continuing education start time, and the current continuing education end time, upload the supporting materials, and click [Next] after confirmation.
06. Select the declaration method. If you need to enjoy the special additional deduction when you pay wages and salaries every month, you can select [Declare through withholding agent] and select your withholding agent; You can also choose [Annual Self-Declaration] to enjoy it at the time of annual tax settlement. After the selection is complete, click [Submit] or [Confirm Modification].
Children's Education
01. Log in to the individual income tax APP, click [Special Additional Deduction] on the home page, or click [Office & Check] at the bottom of the home page, and select [Special Additional Deduction] to enter the corresponding interface.
02. Click [Children's Education], select the deduction year, and click Confirm.
03. After confirming that the "Children's Education Information" is ready, click [Ready, enter the filling]
04. Fill in the spouse information. For "Spouse Status", select "With/No Spouse". If you select "No Spouse", you can directly click [Next]. If you select "Have a spouse", you can choose from [Select Spouse] if you have filled in your spouse information before; However, if you have not added the corresponding spouse information before, you need to click [Select Spouse] [Add Spouse Information] to add it.
After filling in the spouse information, you can [Save], select the corresponding spouse and click [Next].
05. Select or add your child's information. If you have filled in the child's information before, you can directly select it in the [Select Child] field; If you have not added your child's information before, you can click [Add Children's Information], and the type of child's ID card is mainly ID card, passport, etc., and [Save] after filling in and confirming that it is correct.
Fill in your child's education information. Fill in the information such as the child's current education stage, the start time of the current education stage, the end time of the child's education, the school attended, and the supporting materials. After filling in the information and confirming that it is correct, click [Next].
06. Set the deduction ratio. If it is deducted by one of the parents, you can choose to deduct 100%; If the deduction is made equally by both parents, you can choose to deduct 50%.
07. Select the declaration method. If you need to enjoy the special additional deduction when you pay wages and salaries every month, you can select [Declare through withholding agent] and select your withholding agent; You can also choose [Annual Self-Declaration] to enjoy it at the time of annual tax settlement. After the selection is complete, click [Submit] or [Confirm Modification].