
is related to your money bag!
2023 individual tax special additional deductions start confirmation
From now on, you can fill in the
What items can be filled in? How to fill in the report? Let’s take a look at
together!
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01
Which items can be filled in?
01 Children's education
deduction range | preschool education expenditure | Academic education expenditure |
3hm333hm333hm3Age 33hm302 | Compulsory education (primary and junior high school education), High school education (ordinary high school, secondary vocational, technical education), Higher education (university college, undergraduate, master's degree, doctoral degree education) | |
Deduct | ||
Deduct html ml3 methods | quota deduction | quota deduction |
deduction standard | standard | 1000 yuan/month/every child |
deduction Public | Parents (legal guardians) each deduct 50% | |
Parents (legal guardians) choose one party to deduct | ||
Note Matters | 1. Children can enjoy education in domestic schools or overseas schools and receive education in public schools or private schools. 2. Children who no longer receive full-time education cannot fill in the special additional deduction for children's education . 3. The specific deduction method cannot be changed within one tax year. 4. If the taxpayer's children receive education outside China, the taxpayer shall keep the admission notice of overseas schools, study abroad visa and other relevant education certificates for reference. |
02Continuing education
deduction range | education Continuing education expenditure | Skilled personnel Professional qualification Continuing education expenditure | Professional and technical personnel Professional qualification Continuing education expenditure |
Domestic academic qualifications Education expenditure | Annual hierarchy (degree) education period | Annual | |
Deduct Method | quorum deduction | quorum deduction | quorum deduction |
deduction standard | 400/month 33300/month 33333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333 4 | 3600 yuan | |
deduction subject | 000000 000 00 | 00 | |
00 | |||
0 | |||
0 10 | |||
10 10 10 110 110 110 110 110 110 110 110 110 110 110 110 110 110 111 | |||
| 11 11 | |||
| 11 11 1 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Note Matters 1. For those who receive multiple academic qualifications at the same time, or obtain multiple professional qualification certificates at the same time, just fill in one of them.However, if there are two types of continuing education situations: academic qualifications and professional qualifications continuing education, each category must be filled in. 2. Taxpayers who receive professional qualification continuing education for skilled personnel and professional qualification continuing education for professional and technical personnel shall retain relevant certificates and other information for reference. |
03Hyperic medical
Deduct range | basic medical insurance related medical expenses excluding expenditure incurred after medical insurance reimbursement | |
personal burden (self-paid part within the scope of the medical insurance directory) has accumulated more than 15,000 yuan | ||
deduct method | limit deduct | |
deduct standard | standard | per year within 80,000 yuan limit Deduct |
Deduct The main body | Medical expenses can be deducted by the person or his spouse; | |
Medical expenses incurred by minor children can be deducted by their parents. | ||
Note Matters | 1. Enjoy deductions when reconciliation and settlement of the following year. 2. Taxpayers shall keep original or copy of medical service charges and medical insurance reimbursement related notes for serious illness patients, or list of medical expenses for tax annual medical expenses issued by the medical insurance department for reference. | |
Warm prompt | You can download the " National Medical Insurance Service Platform " APP on your mobile phone and register, log in, and activate the medical insurance electronic certificate , and then query the amount of medical care related to serious illness through the "Annual Fee Summary Query" module on the homepage. |
04Housing loan interest
Deduct scope | Taxpayer himself or his spouse alone or jointly uses a commercial bank or housing provident fund personal housing loans to purchase housing in China for himself or his spouse, first housing loan interest expenses | |
annual loans incurred (No more than 240 months) | ||
deduction method | 5 deduction | quota deduction |
deduction https://www. ml3 standard | 1000 yuan/month | |
deduction main | After the agreement between the husband and wife, one of the parties can choose to deduct it. The specific deduction method cannot be changed within one tax year. | |
The interest on the first housing loan incurred by the couple who purchase houses before marriage can choose one of the houses after marriage, and the purchaser will deduct 100% of the deduction standard, or the deduction standard for each house purchased by each house is deducted by 50% of the deduction standard. The specific deduction method cannot be changed within one tax year. | ||
Note Matters | 1. The first housing loan referred to refers to a housing loan that enjoys the first housing loan interest rate for purchasing a house. 2. Taxpayers shall keep the housing loan contract and loan repayment expenditure vouchers for reference. |
05Housing Rent
deduction range | Housing rent expenditure incurred by taxpayers in their main working cities without their own housing | ||
municipalities directly under the central government, provincial capital (capital) cities, municipalities with independent planning status and cities determined by the State Council | registered population in the municipal jurisdiction 1 million | registered population in the municipal jurisdiction ≤1 million | |
deduction method | 3 fixed deduction | ||
deduction standard | 1500 yuan/month | 1100 yuan/month | 800 yuan/month |
deduction main | lessee signing the lease contract tenant | ||
The main working city of both husband and wife is the same: only one party (that is, the lessee) can deduct | |||
The main working city of both husband and wife is different, and each does not have housing in their main working city: deduct ht respectively ml14 | |||
Note Matters | 1. Taxpayers and their spouses cannot enjoy housing loan interest and special additional deductions for housing rent at the same time during a tax year. 2. Taxpayers shall keep housing rental contracts, agreements and other relevant information for reference. |
06 Support the elderly
Hold the elderly l5 Deduction Range | Support expenditure for taxpayers to support one or more persons under maintenance | ||
Responsible person refers to the grandparents and grandparents who are over 60 years old (inclusive), as well as the grandparents and grandparents who have all died of their children. | |||
One child | Non-only child | ||
Deduction Deduction Method | Fixed deduction | Fixed deduction html l14 | quota deduction |
deduction standard | 2000 yuan/month | no more than 1,000 yuan/month (distributed monthly deduction amount of 2,000 yuan per month) html l14 | |
deducted main | selfdeducted | average sharing: supporters share evenly | |
Agreement sharing: supporters share evenly | |||
Agreement sharing: html l6 The dependents agree on the allocation ratio | |||
Specify the allocation: The allocation ratio is specified by the dependent | |||
Note Matters | 1. The specified allocation and agreed allocation must be signed. 2. Specify that the allocation takes precedence over the agreed allocation. 3. The specific sharing method and amount cannot be changed within one tax year. |
073 years old baby care
It is worth noting that this year's personal income tax processing has added the "personal pension deduction information management". When individuals pay their fees and enjoy pre-tax deduction discounts, the deduction voucher issued by the personal pension information management service platform shall be used as the tax deduction voucher. The investment income included in the personal pension fund account will not be subject to personal income tax; the personal pension received by individuals will not be incorporated into the comprehensive income and will be subject to personal income tax at a tax rate of 3%.
02 special additional deductions? ① If there is no change in the special additional deduction information in 2023, just confirm it based on 2022. Open the homepage of the Personal Income Tax APP and select "Frequently Used Business" - "Special Additional Deductions Fill in" - "One-click to bring in".
②In 2023, the information that has been filled in needs to be modified. If you want to modify the deduction ratio of elderly care, children's education, housing loan interest in 2023, you need to click to confirm and enter the relevant modification page to modify it. 3 Special additional deduction items need to be invalidated in 2023, or new special additional deduction items need to be added.
Note: deduction year refers to the year in which special additional deductions can be enjoyed, and only one year can be selected at a time. Deductions for many years of continuous years of deductions such as children's education expenditure, elderly care expenditure, mortgage interest expenditure, etc. must be refilled or confirmed every year. According to relevant regulations, the content of enjoying special additional deductions in the next year must be confirmed in December each year. If the taxpayer fails to confirm in time, the withholding agent will suspend the deduction from January of the following year, and the special additional deduction will be handled after the taxpayer confirms. If it is not confirmed in time, the deduction information that has been filled in in the early stage will be automatically deemed valid and extended to the following year. Source: State Administration of Taxation, Personal Income Tax APP, Foshan Taxation |