legal subjectivity:
1. Children's education: 1 yuan's monthly quota is deducted for children receiving full-time academic education. 2. Continuing education: 4 yuan's monthly quota is deducted during the academic period, and the deduction period cannot exceed 48 months. Those who receive the training of skilled personnel will be deducted 36,3 in the year when they obtain the professional qualification certificate. Serious illness medical treatment: after medical insurance reimbursement, individuals will bear the accumulated part of more than 15, yuan and deduct it truthfully within 8, yuan. 4. Housing loan interest: in the year when the loan interest actually occurs, it will be deducted according to the monthly 1 yuan standard, and the deduction period cannot exceed 24 months. 5. Housing rent: municipality directly under the central government. Deduction standard for provincial capital cities: 1,5 yuan per month, and 1,1 yuan is not deducted if the population of the municipal area exceeds 1 million. If the population is less than 1 million, deduct 8 yuan 6, The deduction ratio of 2, yuan per month for taxpayers who support the elderly as only children is 2, yuan for non-only children, and the quota of 2, yuan for each person can not exceed Article 5 of 1 yuan's Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Personal Income Tax, Article 8 of the State Council's Notice on Printing and Distributing the Interim Measures for Special Additional Deduction of Personal Income Tax and Article 11 of the State Council's Notice on Printing and Distributing the Interim Measures for Special Additional Deduction of Personal Income Tax. Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Personal Income Tax Article 14 Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Personal Income Tax Article 17 Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Personal Income Tax Article 22