The new special additional deductions for personal income tax include children’s education, support for the elderly, house rent, housing loan interest, continuing education, and serious illness medical treatment. Among them, house rent and housing loan interest can only be deducted from one of the two. If both occur, you can only choose to deduct the house rent or the housing loan interest.
Legal Analysis
p>If the flow rate is far lower than the minimum flow rate to ensure accuracy, it will result in no output (such as a vortex flowmeter) or the output signal will be cut off as a small signal (such as a differential pressure flowmeter), which is very important for It is disadvantageous for both the supplier and the supplier and is unfair. In order to prevent the loss of benefits, for a specific set of heat energy metering equipment, the supply and demand parties often agree on a certain flow value as the "agreed lower limit flow" based on the flow measurement range and the reachable range, and agree that if the actual flow is less than the agreed value , charged according to the lower limit of charging traffic. The metrological administrative departments of the people's governments at or above the county level may set up metrological verification institutions as needed, or authorize metrological verification institutions of other units to perform compulsory verification and other verification and testing tasks. Personnel who perform the calibration and testing tasks specified in the preceding paragraph must pass the assessment. This function is usually implemented in flow display instruments. The metrological administrative department of the local people's government at or above the county level shall establish public measuring standard instruments according to the needs of the region, and they shall be used after passing the assessment conducted by the metrological administrative department of the people's government at the higher level. Enterprises and public institutions may, according to their needs, establish measurement standard instruments for their own use. Their highest measurement standard instruments shall be used after passing the assessment conducted by the measurement administrative department of the relevant people's government. Metrological verification work should be carried out locally and nearby in accordance with the principle of economic and reasonableness. Metrology verification must be carried out in accordance with the National Metrology Verification System Table. The National Metrology Verification System Table is formulated by the metrological administrative department of the State Council.
Legal Basis
"Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China" 2. Amend Article 2 to: " The following personal incomes are subject to personal income tax: "(1) Income from wages and salaries; "(2) Income from labor remuneration; "(3) Income from author remuneration; "(4) Income from royalties; "(5) Business operations Income; "(6) Income from interest, dividends, bonuses; "(7) Income from property leasing; "(8) Income from property transfer; "(9) Incidental income. “Incomes obtained by resident individuals from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall be calculated on a consolidated basis in the tax year; incomes obtained by non-resident individuals from Items 1 to 4 of the preceding paragraph shall be calculated on a monthly or per-time basis. Items 1 and 2 calculate personal income tax. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this law.