If you don't declare the specified annual income within the specified time, for example, you should declare the annual income of 202 1 from March to June 2022. If you declare outside this time period, you can't bring out the information, and all the data need to be filled in manually.
I. Instructions for Filling in the Form
This table is formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, Interim Measures for Special Additional Deduction of Individual Income Tax, Operating Measures for Special Additional Deduction of Individual Income Tax (Trial) and other relevant laws and regulations.
(a) taxpayers should fill in the corresponding columns according to the special additional deduction they enjoy; Items that taxpayers do not enjoy do not need to be filled in. Items that taxpayers have not filled in are not enjoyed by default.
(2) Whether the information submitted last time has changed: when the taxpayer fills in this form, additional deduction will be made for each special item; If it is the first submission, a "√" will be placed in the box before "First submission". If this form continues to be submitted and there is no change, tick "√" in the box before "No change"; If there is any change, tick "√" in the box before "There is any change" and fill in the changed deduction information.
(3) The ID number should be filled in the top box from left to right. If the number of digits is less than 18, you should mark "/"in the blank box.
(4) If the form of each deduction item is not long enough, you can attach multiple Personal Income Tax Special Additional Deduction Information Forms.
Second, the scope of application
(1) This form is applicable to natural person taxpayers who enjoy six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly. If you choose to enjoy personal income tax when withholding wages and salaries, the taxpayer shall fill it out and submit it to the withholding agent; If a taxpayer chooses to enjoy special additional deduction when declaring the annual final settlement, it shall be filled out by the taxpayer and submitted to the tax authorities.
(2) When taxpayers fill in the special additional deduction information for the first time, they should fill in all the information items in the special additional deduction information table involved. If the taxpayer's relevant information changes, it shall update the relevant information items in this form in time and submit them to the withholding agent or tax authorities.
Taxpayers who continue to declare deductions in future tax years shall confirm whether the deduction items have changed.
Three. Instructions for filling in each column
(1) Title item
Date of filing: the date when the taxpayer fills in this form.
Deduction year: fill in the year when taxpayers enjoy special additional deduction.
Name of taxpayer: fill in the name of natural person taxpayer.
Taxpayer identification number: if the taxpayer has a Chinese identity card, fill in the citizenship number; If there is no citizenship number, fill in the taxpayer identification number given by the tax authorities.
(2) the basic information column in the table
Taxpayer information: fill in the taxpayer's valid mobile phone number, email address and contact address. Among them, the mobile phone number is required.
Taxpayer's spouse information: Fill in this column if the taxpayer has a spouse, and leave it blank if there is no spouse. Fill in the name of the taxpayer's spouse, the name and number of valid identity documents.
(3) Each column in the table
1. Children education
Name of children, type and number of identity documents: fill in the name of taxpayer's children, name and number of valid identity documents.
Date of birth: fill in the date of birth of the taxpayer's children, specifically to the year, month and day.
Current education stage: choose the current education stage of taxpayer's children. Distinguish "preschool education, compulsory education, high school education and higher education" and tick "√" in the corresponding box.
Start time of current education stage: fill in the start time of current education stage of taxpayer's children, specific to the year.
End time of current education stage: the end time or expected end time of taxpayer's children's current education stage, specific to the year.
End time of children's education: fill in the time when the taxpayer's children no longer receive academic education that meets the conditions of children's education deduction, specifically to.
Attending country (or region) and attending school: fill in the name of the country or region and the name of the school where the taxpayer's children attend.
Deduction proportion: select the proportion of the deduction amount. If I deduct in full, select "100%"; if I share the deduction, select "50%" and tick "√" in the corresponding box.
2. Continuing education
Start time of current continuing education: fill in the start time of current education (degree), specific to year.
End time of current continuing education: fill in the end time or expected end time of continuing education of current academic degree (degree), specific to the year.
Education (degree) continuing education stage: distinguish "junior college, undergraduate course, master's degree, doctor's degree and others" and tick "√" in the corresponding box.
Types of vocational qualification continuing education: distinguish between "skilled personnel" and "professional and technical personnel" and tick "√" in the corresponding box. Certificate name, certificate number, issuing authority and date of issuance (approval): fill in the certificate name, certificate number, issuing authority and date of issuance (approval) indicated on the continuing education professional qualification certificate obtained by the taxpayer.
3. Housing loan interest
Location and address of the house: fill in the detailed address of the first loan house, specifically to the building number.
Title CertificateNo./Real Estate RegistrationNo./Commercial House Sales ContractNo./Pre-sale ContractNo.: Fill in the corresponding figures in the title certificate, real estate registration certificate, commercial house sales contract or pre-sale contract of the first loan house. If the purchased house has obtained the title certificate, fill in the title certificate number or real estate registration number; If the purchased house has not obtained the property right certificate, fill in the commercial house sales contract number or pre-sale contract number.
Am I a borrower? Select "Yes" or "No" according to the actual situation and tick "√" in the corresponding box. I am a borrower, including my own loan and the same loan with my spouse. If "No" is selected, spouse information must be filled in the header position.
Whether to make the first loan before marriage and deduct 50% after marriage: Select "Yes" or "No" according to the actual situation and tick "√" in the corresponding box. This situation refers to the situation that both husband and wife have a set of first loan housing before marriage, and each husband and wife is deducted 50% after marriage. If it is left blank, it defaults toNo..
Provident fund loan | loan contract number: fill in the loan contract number of provident fund loan.
Commercial loan | loan contract number: fill in the housing commercial loan contract number signed with the financial institution.
Loan term (month): fill in the loan term indicated in the housing loan contract, and fill it in monthly.
First repayment date: fill in the first repayment date indicated in the housing loan contract.
Loan bank: fill in the name of the head office of the bank for commercial loans.
4. Housing rent
Address of the house: fill in the detailed address of the taxpayer's rented house, specifically to the building number.
Name of lessor (individual), type and number of ID card: If the leased house is an individual, fill in this column. Fill in the name of the lessor, the name and number of valid identity documents in the house lease contract.
Name of lessor (unit) and taxpayer identification number (unified social credit code): If the leased house is owned by the unit, fill in the legal full name of the unit and taxpayer identification number (unified social credit code).
Main working cities: fill in the municipalities directly under the central government, cities under separate state planning, sub-provincial cities and prefecture-level cities (regions, states and leagues) where taxpayers are employed. If there is no employment unit, fill in the settled city.
House Lease Contract Number (not required): Fill in the signed house lease contract number.
Start and end of lease term: fill in the lease start and end date indicated in the taxpayer's house lease contract, specific to the year. If the contract (agreement) is terminated in advance, the actual lease term shall prevail.
Support the elderly
Taxpayer status: distinguish between "only child" and "non-only child" and tick "√" in the corresponding box.
Dependent's name, ID card type and number: fill in the name of the dependent, the name and number of the valid ID card.
Dependent's date of birth: fill in the dependent's date of birth, specific to the year and month.
Relationship with the taxpayer: Fill in the form according to the relationship between the dependent and the taxpayer, distinguish "father, mother and others" and tick "√" in the corresponding box.
* * * Dependent: Fill in this column when the taxpayer is a non-only child, and only children do not need to fill in it. Fill in the information of the person who actually bears the same maintenance obligation as the taxpayer, including the name, type and number of identity documents.
Allocation method: Fill in this column when the taxpayer is a non-only child, and only child does not need to fill in it. Distinguish between "average sharing, agreed sharing by supporters and designated sharing by dependents" and tick "√" in the corresponding box.
Monthly deduction of this year: fill in the amount of special additional deduction for supporting the elderly that taxpayers can enjoy every month according to the policy during the deduction year.
6. Serious illness medical treatment
Patient's name, ID card type and number: fill in the patient's name, valid ID card name and number enjoying special additional deduction for serious illness medical treatment.
Total medical expenses: the total medical expenses related to basic medical insurance recorded in the social medical insurance management information system.
Personal burden amount: fill in the personal self-paid part after deducting medical insurance reimbursement in the basic medical insurance catalogue recorded by the social medical insurance management information system.
Relationship with the taxpayer: Fill in the form according to the relationship between the patient and the taxpayer, distinguish "oneself, spouse or minor children" and tick "√" in the corresponding box.
7. Information of withholding agent
If the taxpayer chooses to apply for special additional deduction by the employer, fill in this column.
Withholding agent's name and taxpayer identification number (unified social credit code): If the taxpayer applies special additional deduction when withholding personal income tax from wages and salaries, fill in the full name of withholding agent and taxpayer identification number or unified social credit code.
(4) Column number signature (seal)
"Declaration" column: Taxpayer's signature is required.
"Signature of withholding agent" column: if the withholding unit declares to the tax authorities, it shall be signed by the withholding unit and the agent who handles the declaration, and the date of receipt of the special additional deduction information shall be filled in.
"Signature of agency" column: if the agency handles tax returns on its behalf, fill in the unified social credit code of the agency, affix the seal of the agency, sign the agent who files the tax returns, and fill in the agent's ID number.
If a taxpayer or withholding agent entrusts a professional institution to handle special additional deductions, it needs the signature of the institution.
"Accepting organ" column: to be filled in by the accepting organ.