Do I need to go to the tax bureau to handle the special additional deduction by myself?

There are two ways to declare the special additional deduction of individual income tax: one is declared by the withholding entity on a monthly basis, and the other is self-declared when the year-end final settlement is settled.

1. What does it mean that the unit (withholding agent) will help you withhold and prepay on a monthly basis?

To put it simply, if a taxpayer applies for a special additional deduction for children's education, when the employer pays the taxpayer's salary every month, it will withhold the special additional deduction for children's education, and they can enjoy the tax reduction benefits in the same month.

2. Self-declaration when the year-end final settlement is settled.

Taxpayers can self-declare and handle it after the end of each tax year, and enjoy tax reduction benefits in the following year!

In this way, it is also a special additional deduction for children's education, which needs to be declared by the taxpayer himself to the tax bureau from March to June of the following year, and the deduction will be made uniformly when the final settlement is carried out.

Which filing method is better?

It depends on the actual situation!

If you want to enjoy the tax reduction benefits in the same month, and have the help of the employer to withhold and prepay, children's education, academic (degree) continuing education, support for the elderly, housing rent and housing loan interest special additional deductions can choose to declare monthly;

If there are serious illness medical expenditure items, or taxpayers who are unwilling to report the special deduction information to the employer, as well as taxpayers who do not have the help of the employer to withhold and prepay, they can choose to self-declare on an annual basis.

Both of these declaration methods can allow taxpayers to enjoy the preferential treatment of tax reduction, but one is to enjoy first and the other to enjoy later.

It's best to go to the tax office to deal with it, so that you can rest assured.

The special additional deduction of individual income tax needs to be reviewed by the competent office before it can be approved.

After the implementation of the special additional deduction of individual income tax, how to declare has become a problem. After all, each special additional tenant deduction will require some information accordingly, so it seems that a lot of information will be required to declare multiple Kenan, which is undoubtedly very difficult. So, how to declare the special additional deduction of individual income tax?

There are two main ways to declare the special additional deduction of individual income tax, the first is withholding by enterprises and units, and the second is self-declaration.

How to declare special additional deductions for individual income tax.

1. Withholding by enterprises and units.

If it is necessary to declare the special additional deduction of individual income tax for the malpractice of the department that obtains income and salary, the relevant information can be provided to the enterprise and unit, so that the enterprise can withhold it, so that the taxpayer can save the trouble of running errands.

2. Self-declaration.

From January 1, 2019, the tax department will deduct all five insurances and one housing fund, so that self-declaration needs to go to the tax bureau to provide relevant information for declaration.

Application materials for special additional deduction of individual income tax.

1. Children's education will require a certificate of school status, birth certificate, etc.

2. Continuing education will need student status information, vocational qualification continuing education, and technical qualification continuing education information.

3. Information on the medical expenses borne by the serious illness medical individual, such as bills and proof of payment.

4. Housing loan interest requires a bank repayment certificate or a repayment certificate from the provident fund center.

5. What is required for housing rent is a housing lease contract.

6. Supporting the elderly will require a birth certificate, an only child certificate or a certificate of apportionment, etc.

For the problem that it is easy to declare and difficult to deduct, you don't have to worry. This special additional deduction of individual income tax will be deducted as much as possible by declaration, and will reduce the submission of relevant information and optimize the process of filial piety. In this way, it seems that in many cases, some information does not need to be submitted to the tax bureau and can be subject to special additional deductions for individual income tax after being approved.

Hello, the special additional deduction of individual income tax, whether it is withheld by the unit or self-declaration, needs to be reviewed by the competent office before it can be passed.

1. After the declaration of special additional deduction for individual income tax is successfully submitted, it can usually be reviewed and closed within one to two working days.

2. The special additional deduction of individual income tax (full name: special socks or additional deductions for individual income tax) refers to the six special additional deductions stipulated in the individual income tax law, such as children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly. It is one of the supporting measures to implement the newly revised individual income tax law.

The Interim Measures for Special Additional Deductions for Individual Income Tax have been promulgated, and the public has many questions about the Interim Measures. Among them, whether the special additional deduction of individual income tax needs to be declared by oneself is a question that every taxpayer is very concerned about. I found the content of the new IIT law, and found that a clear answer had been given before.

How to declare the special additional deduction of individual income tax

1. Withholding and payment by the unit: If it is a taxpayer who obtains wages and salaries, it can provide information to be withheld and paid by the withholding agent.

2. Self-declaration: If taxpayers feel that the information provided involves personal privacy, they can also self-declare to the tax authorities.

In this way, it seems that the special additional deduction of individual income tax does not necessarily need to be declared by itself, as long as you can provide valid information to the unit, which can be withheld by the unit.

There is a lot of information that needs to be provided for self-declaration of special additional deduction of individual income tax, because the policy covers a wide range of areas and the implementation is relatively complicated, and the information of various departments is not shared for the time being, so if you take self-declaration, please prepare the corresponding effective information in advance.

Materials required for self-declaration of special additional deduction of individual income tax

Public security department: identity information, household registration information, entry and exit document information, information on people studying abroad, citizen death identification and other information.

Health department: birth medical certificate information, only child information.

Civil Affairs Department External Calling Department Supreme Court: Marriage Registration Information.

Human resources and social security departments: information on student status of students in continuing education for academic qualifications, continuing education on vocational qualifications, and continuing education on technical qualifications.

Finance Department: Information on Continuing Education Fee Bills.

Housing and Urban-Rural Development Department: Housing lease information, housing provident fund management agency repayment expenditure information.

Department of Natural Resources: Real Estate Registration Information.

The People's Bank of China and the Financial Supervision and Administration Department: Information on the repayment expenditure of housing and commercial loans.

Medical Security Department: Information on medical expenses borne by individuals.

For the self-declaration of special additional deductions for individual income tax, sometimes the main information of different items is shared, so there is no need to prepare multiple documents. However, the special additional deduction for individual income tax was officially implemented on January 1, 2019, and it is still in the stage of soliciting opinions, and the required information may be adjusted in the future.

Yes. You need to fill in the special additional items of individual income tax by yourself.

1. When the unit withholds taxes from wages on a monthly basis. In addition to serious illness medical treatment, for the other five deductions, you can choose to enjoy a special additional deduction policy on a monthly basis when the employer pays wages and salaries. Handle it at the time of annual comprehensive income reconciliation and declaration;

2. Handle it at the time of annual comprehensive income final settlement and declaration.

What does the special deduction of individual income tax mean?

1. The special deduction of individual income tax refers to the six items stipulated in the individual income tax law, such as children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly, which can be deducted before tax according to the prescribed standards when filing tax returns;

2. The special deduction of individual income tax has increased the individual income tax threshold for each person.

When to declare the special deduction.

1. The annual declaration time for special additional deductions of individual income tax is in December at the end of the year;

2. The collected special additional deduction information can be provided to the withholding agent who pays wages and salaries, and the withholding agent can enjoy the special additional deduction when withholding individual income tax, or can self-declare and enjoy the special additional deduction when the annual final settlement is made;

3. Serious illness medical expenses can only be deducted by self-declaration when the annual final settlement is settled. Designated withholding agents declare that they can enjoy the deduction when they receive income, while self-declaration is more suitable for taxpayers who are concerned about personal privacy.

Legal basisArticle 5 of the Interim Measures for Special Additional Deductions for Individual Income Tax.

The expenses related to the full-time academic education of the taxpayer's children shall be deducted according to the standard fixed amount of 1,000 yuan per month for each child.

Article 17 of the Interim Measures for Special Additional Deductions for Individual Income Tax.

Housing rental expenses incurred by taxpayers who do not have their own housing in the main city of work can be deducted according to the following standards:

1) Municipalities directly under the Central Government, provincial capitals (capitals), cities specifically designated in the state plan, and other cities determined by the central government, the deduction standard is 1,500 yuan per month.

The specific operation steps for the special additional deduction of individual income tax are as follows:

1. Through the declaration of the withholding agent, the deduction shall be handled when the unit pays the monthly wage withholding tax, except for serious illness medical treatment;

2. The annual self-declaration of comprehensive income shall be made by the taxpayer when the annual comprehensive income is settled and declared. You can choose to file a declaration with the competent tax authority of the place of remittance between March 1 and June 30 of the following year.

Individual Income Tax Law of the People's Republic of China

Article 5. In any of the following circumstances, individual income tax may be reduced, and the specific range and time limit shall be prescribed by the people of the province, autonomous region and municipality directly under the Central Government, and shall be reported to the Standing Committee of the People's Congress at the same level for the record:

1) Income of the disabled, orphaned and elderly persons and martyrs' families;

2) Suffering major losses due to natural disasters.

Other circumstances for tax reduction may be prescribed and reported to the Standing Committee of the National People's Congress for the record.

Article 6 Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

Need. For the special additional deduction of individual income tax, it is necessary to make a special filing declaration in advance.

The special deduction of individual income tax refers to the six special additional deductions stipulated in the individual income tax law, including children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly. The special deduction of individual income tax is voluntarily filled in and declared, and there is no provision that it must be declared.

Do not declare,It is equivalent to a waiver of the right to deduction