1. According to the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax,
Twenty-second taxpayers who support one or more dependents shall be deducted uniformly according to the following standards:
(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;
(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.
Twenty-third the term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents who have passed away.
Second, in terms of the cost of supporting the elderly, taxpayers who support their parents over 60 years old are deducted according to the standard of 2,000 yuan per month, of which the only child is deducted according to the standard of 2,000 yuan per person per month, and non-only children and their brothers and sisters share the deduction of 2,000 yuan per month.