What can be tax deductible for personal income tax:
1. Interest expenses on the first home loan incurred by the taxpayer himself or his spouse are deducted at the standard flat rate of 1,000 yuan per month;
2. Rent for housing is deducted at a flat rate of between 800 yuan and 1,200 yuan per month;
3. Taxpayers supporting their parents who are 60 years of age or older are The taxpayer's expenses related to pre-school education and academic education are deducted according to the standard of 2,000 yuan per month;
4. As for medical treatment for major illnesses, taxpayers can make deductions for the portion of out-of-pocket medical expenses exceeding 15,000 yuan incurred in a tax year within the limit of 60,000 yuan per year.
Two, analysis
Personal income tax and education special additional deduction. Mainly divided into two, academic continuing education and skills personnel vocational qualification continuing education. During the academic education in accordance with the annual 4800 yuan fixed deduction. Skilled personnel vocational qualification continuing education, professional and technical personnel vocational qualification continuing education expenditures, in the year of obtaining the relevant certificates, in accordance with a fixed deduction of 3600 yuan per year. Most individual taxpayers will have one, two, or even up to five items all eligible for special additional deductions.
Three, special additional deductions, withholding agents how to handle withholding for taxpayers
Withholding agents for wages, salaries income withholding tax, should be based on taxpayers reported special additional deductions of personal income tax information form for taxpayers to handle special additional deductions. If the taxpayer changes the work unit in the middle of the year, the amount of special additional deduction that has been enjoyed during the period of serving or being employed in the original unit shall not be deducted in the new unit of serving or being employed. The original withholding agent should stop making special additional deductions for the taxpayer from the month in which the taxpayer leaves his or her job and no longer pays wages and salaries.