(1) Special additional deductions for personal income tax refer to seven special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, support for the elderly, and care for infants under three years old as stipulated in the Personal Income Tax Law.

(2) Deduction criteria:

1, children's education:

(1) The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 2,000 yuan per child per month.

(2) Academic education includes compulsory education (primary and junior high school education), high school education (ordinary high school and secondary vocational and technical education) and higher education (junior college, undergraduate, postgraduate and doctoral education).

(3) The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.

(4) Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method shall not be changed within a tax year.

2. Continuing education:

(1) The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. 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 according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

(2) Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions may choose to be deducted by their parents or themselves.

3, serious illness medical treatment:

(1) In a tax year, the part of the medical expenses related to the basic medical insurance incurred by the taxpayer that exceeds 15000 yuan after deducting the personal burden of medical insurance reimbursement (referring to the self-paid part within the medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.

(2) Medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.

(3) Medical expenses incurred by taxpayers, their spouses and minor children shall be deducted in accordance with Article 11 of the Interim Measures for Special Additional Deduction of Individual Income Tax.

The following medical expenses are not included in the payment scope of the basic medical insurance fund:

(a) shall be paid by the industrial injury insurance fund;

(2) It shall be borne by a third party;

(three) shall be borne by public health;

(4) Go abroad for medical treatment.

Medical expenses that should be borne by a third party according to law. If the third party is unable to pay or cannot determine the third party, the basic medical insurance fund will pay in advance. After the basic medical insurance fund pays in advance, it has the right to recover from the third party.

Derivative problem:

Special tax deduction for serious illness medical treatment does not include:

1, regardless of the drug costs beyond the scope of the medical insurance catalogue;

2. If there are special circumstances, such as not being reimbursed in time, the data and time of reimbursement in medical insurance should be accurate;

3. Medical expenses shall be collected by natural persons, and the deduction standard shall be calculated separately.

To sum up, it will provide taxpayers with more benefits, promote the construction and improvement of the medical security system for serious illness, and make positive contributions to social development and stability.

Legal basis:

Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax

Article 11

In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.