1. Social insurance premiums and housing accumulation fund paid by individuals, including basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund;
2, the basic old-age insurance personal account part of the payment, as well as enterprises and institutions in accordance with the relevant provisions of the state to pay the basic old-age insurance personal account part of the payment;
3. The expenses of continuing education and vocational training actually paid by taxpayers in that year;
4. The expenses for children's education, continuing education and serious illness medical treatment actually paid by taxpayers in that year;
5. The pension expenditure actually paid by the taxpayer in that year;
6 taxpayers' expenditure on renting and buying houses, such as the rent actually paid in the current year and the interest on housing loans.
Need to pay attention to the following items:
1. Pre-tax deduction limit: the pre-tax deduction limit of different projects is different, so it needs to be planned reasonably according to the actual situation to ensure that it does not exceed the prescribed limit;
2. Proof materials: You need to provide corresponding proof materials when deducting before tax, such as the payment certificate of the Social Security Bureau, the receipt of education fees, the rental contract, etc.
3. Choice of pre-tax deduction and after-tax deduction: Some expenditure items can be deducted before tax or after tax, and the appropriate deduction method needs to be selected according to personal circumstances;
4. Taxpayer identity: Some pre-tax deduction items need to meet certain identity conditions. For example, taxpayers are required to be the legal guardians of children's education deduction;
5. Time limit: some pre-tax deduction items need to be declared within the specified time. For example, the deduction of continuing education expenses needs to be declared within the current year.
To sum up, the tax laws of different countries and regions may be slightly different. For details, please consult the local tax authorities or inquire about relevant information on the official website of the local tax authorities.
Legal basis:
Article 6 of the Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Taxpayers engaged in production and operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.