What are the terms of all the documents regarding the exemption of personal income tax?

In the individual income tax, the state has introduced some preferential tax exemption policies, some of which can be reduced or exempted, but certain conditions need to be met. So, what conditions need to be met in the individual income tax to be exempted? I will introduce you to the 6 major tax exemption clauses in this article, so let's follow me down and take a look.

The special additional deduction for individual income tax includes 6 deductions, and taxpayers can enjoy the special deduction if they meet any of the following conditions:

1. Children's education. If the taxpayer's children are undergoing full-time academic education, then they can enjoy individual income tax deductions, note that full-time academic education refers to 9 years of compulsory education, high school education, and higher education, and if it is preschool education, or part-time secondary school, university and other education are not eligible for individual income tax deduction;

2. Continuing education. If the taxpayer himself is currently undergoing continuing education for academic qualifications, then he can enjoy individual income tax credit;

3. Serious illness medical treatment. If the taxpayer or the taxpayer's spouse or minor children are sick, and the medical expenses borne by the taxpayer reach more than 15,000 yuan after the reimbursement of medical expenses, then the excess part of the self-responsibility amount can apply for a special deduction of individual income tax, and the deduction amount is within 80,000 yuan.

4. Housing loan interest. If the taxpayer or the taxpayer's spouse has the first housing loan in their name and is repaying the loan, then they can apply for a special deduction for housing loan interest. Note that the house in the taxpayer's name must be the first home and the loan is currently being repaid before the taxpayer can apply for individual income tax deduction.

5. Housing funds. If the taxpayer does not have his own house in the city where he currently works, and is currently renting a house, then he can apply for individual income tax deduction;

6. Support the elderly. If the taxpayer has parents who have reached the age of 60 or have children who have passed away and grandparents who have reached the age of 60, then they can also apply for individual income tax deduction.

If the above provisions of the personnel, are able to apply to the reduction and exemption of individual income tax, with the cover of the bridge of the tax system, is really more and more beneficial to the people, 6 major tax reduction clauses, really let many people save a lot of expenses. Well, that's all for today's tax cuts.

Individual income tax exemption amount: 3,500 yuan (wage and salary income, applicable) Progression Taxable annual rent income for the whole month (tax bracket) Taxable income for the whole month (excluding tax bracket) Tax rate (%)Quick deduction 1 Not more than 1,500 yuan Not more than 1,455 yuan 3 0 2 More than 1,500 yuan to 4,500 yuan The part exceeding 1,455 yuan to 4,155 yuan 10 105 3 The part exceeding 4,500 yuan to 9,000 yuan Over $4,155 to $7,755 20 555 4 Over $9,000 to $35,000 Over $7,755 to $27,255 25 1,005 5 Over $35,000 to $55,000 Over $27,255 to $41,255 30 2,755 6 Over $55,000 to $80,000 Over $41,255 to $57,505 35 5,505 7 Over 80, The portion of $000 over $57,505 45 13,505

Legal analysis: There are a total of special additional deductions for individual income tax, which can be exempted from certain individual income tax, as follows:

1.Children's education: The expenses related to the pre-school education and academic education of the taxpayer's children shall be deducted according to the standard fixed amount of 12,000 yuan per year (1,000 yuan per month) for each child.

2.Continuing education: Taxpayers' expenses for academic or non-academic continuing education can be deducted at a fixed amount of 4,800 yuan or 3,600 yuan per year during the specified period.

3.Serious illness medical treatment: The part of the medical expenses incurred by taxpayers in a tax year exceeding 10,000 yuan can be deducted within the limit of 60,000 yuan per year.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The condition for individual income tax reduction is that personal income is a tax deduction item. Income belonging to the disabled, orphans and martyrs; or suffer major losses due to natural disasters; Individual income tax can be reduced. The specific range and time limit shall be prescribed by the people's governments of provinces, autonomous regions, and municipalities 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.

Calculation of taxable income under Article 6 of the Individual Income Tax Law: (1) The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of 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) The income from the transfer of property shall be the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses, which shall be the taxable income.

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 the full pre-tax deduction shall be implemented for donations to public welfare and charitable undertakings, 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, and unemployment insurance, as well as housing provident fund, etc., paid by 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.