Special additional deductions for personal income tax in 2023
From December 1 to December 31, 2022, taxpayers can confirm the special additional deductions for personal income tax in 2023 through the Personal Income TaxAPP.
Let’s take a look together~
01 Why do we need to confirm the information?
According to the "State Administration of Taxation's revised and promulgated operational measures for special additional deductions for personal income tax (Trial) "Announcement" (State Administration of Taxation Announcement [2022] No. 7) stipulates that "If a taxpayer needs to continue to apply for special additional deductions by the withholding agent in the following year, the content of the special additional deductions to be enjoyed in the following year shall be confirmed in December of each year and reported to the withholding agent. If the taxpayer fails to confirm in time, the withholding agent will suspend deductions from January of the following year, and will not apply for special additional deductions until the taxpayer confirms."
02 Personal Income Tax APP | Confirmation steps
Personal Income Tax APP homepage—at the top "Special additional deductions for 2023 have begun to be confirmed" —Click "Go to Confirm" to enter the function interface.

Enter the function interface and click "Confirm".

After entering the special additional deduction information interface, click "One-click import".

Follow the prompt "2022 information will be brought in, please confirm whether to continue?", click "OK" after confirmation.

Enter the deduction information interface to be confirmed and click "Confirmable" to check the information.

PART-1
If there is no change in the special additional deduction information in 2023, you only need to confirm it on the basis of 2022.
After verifying that the information is correct, click "Return" - "One-click confirmation".


information was submitted successfully.

PART-2
There are changes in the special additional deduction information in 2023.
The filled-in information needs to be modified. For example: the special additional deduction for housing rent needs to be modified. declaration method, deduction ratio, related information, etc.
Confirm the special additional deduction information interface, click "Modify" to enter the modification page.


After the modification is completed, click "One-click Confirm" to submit successfully.


PART-3
No longer enjoy special additional deductions in 2023. It is necessary to delete the special additional deduction items
. For example: No longer enjoy special additional deductions for housing rent in 2023.
In the confirmation interface of the special additional deduction information, click "Delete" - "Confirm".


If there are other special additional deductions that will continue to be enjoyed in 2023, then click "One-click Confirm" to complete the information submission.
PART-4
New special additional deduction items need to be added in 2023. For example: Special additional deductions for children’s education will be added in 2023.
First confirm the existing special additional deduction items. Please refer to PART-1/2/3 for the operation steps; if you need to add new ones, click on the APP homepage - "Fill in special additional deductions".

Enter the reporting interface, select "Children's Education", select the deduction year "2023", and then enter the relevant information.


PART-5
Enjoy special additional deductions for the first time in 2023
Directly select "Fill in special additional deductions" on the homepage of the APP to enter the filling interface.
03 Special additional deductions | Policy introduction
Special additional deductions for personal income tax, including children’s education, care of infants and young children under 3 years old, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, and supporting the elderly. If you want to know the main contents of the seven special additional deductions, please click on the seven tables to help you understand the special additional deductions for personal income tax
or enter the "Special additional deduction policy introduction" section in the column "Special additional deductions for 2023 have started to be confirmed" at the top of the homepage of the personal tax APP, and select specific deduction items to view.