2. Children's education: The expenses related to full-time academic education for taxpayers' children are deducted according to the standard of 1 000 yuan per child per month.
3. Continuing education: The taxpayer's continuing education expenses for academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period of academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted by a fixed amount of 3,600 yuan in the year when relevant certificates are obtained.
4. Serious illness medical treatment: In a tax year, if the medical expenses related to basic medical insurance incurred by taxpayers exceed 6.5438+0.5 million yuan after deducting medical insurance reimbursement, the taxpayer will deduct them within the limit of 80,000 yuan when handling the annual final settlement.
5. Housing loan interest: If taxpayers or their spouses use individual housing loans or housing accumulation funds of commercial banks alone or jointly to buy houses for themselves or their spouses in China, the interest expenses of the first housing loan incurred shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
6. The contribution rate of individual insurance and one fund is 22.2%+3 yuan, and the unit contribution rate is 39.9%. In addition, there are lower limits and upper limits for the payment base of five insurances and one gold, of which the lower limits for endowment insurance and unemployment insurance are 40% of the average wage of employees in this city last year, the lower limits for medical insurance, maternity insurance and work injury insurance are 60% of the average wage of employees in this city last year, and the lower limit for the payment base of provident fund is the minimum wage of employees in this city last year. The maximum payment of five insurances and one gold is three times the average salary of employees in this city in the previous year.