Special additional deduction refers to the deductible part of an individual's salary after deducting deductible items such as five insurances and one gold. The first is the education of children. According to the latest individual income tax law, you can make special additional deductions for children over three years old, which can be deducted according to how many children you have in a month, and a child can be deducted 1000 yuan in a month, which means that if you have several children, you can also make corresponding deductions when calculating the corresponding income tax. So for some families, they can use this policy welfare to further reduce their tax burden.

Then there is the housing loan. If it is your first loan, you can enjoy this special additional deduction for housing loans, and you can also deduct 1000 yuan every month, which is 12000 yuan a year. Related to this is the rental deduction, but these two additional deductions cannot be enjoyed at the same time. That is to say, if you have a housing loan, you can't enjoy the rental subsidy, so we should measure it according to our actual situation and choose which one to use as our special addition.