the pre-tax deduction standard of credit card refers to the part that can be deducted from taxable income in the calculation of personal income tax. According to the Regulations on the Implementation of the Individual Income Tax Law issued by State Taxation Administration of The People's Republic of China, the pre-tax deduction standard for credit cards is 1,5 yuan. Specifically, the bank charges, interest, annual fees, late fees and other expenses paid by individuals using credit cards in a tax year can be deducted from the taxable income first, and the rest can be included in the taxable income.