As long as one parent is over 60 years old, personal income tax can be deducted. Taxpayers' maintenance expenses can be deducted before tax according to the following standards:
1. If the taxpayer is an only child, it will be deducted according to the standard quota of 2,000 yuan per month;
2. If the taxpayer is not an only child, the monthly deduction of 2,000 yuan shall be shared by the taxpayer and his brothers and sisters, and the monthly contribution of each person shall not exceed 1 1,000 yuan.
For the one-child family, the parents re-establish the family after divorce. For the newly established two families, as long as one parent has no children other than the taxpayer to support, the taxpayer can enjoy a special additional deduction of 2,000 yuan per month according to the one-child standard for supporting the elderly. In addition to the above circumstances, you can't enjoy the deduction according to the only child. Taxpayers should indicate the relationship with their supporters when filling in the special additional deduction information form.
If the taxpayer is a non-only child, the deduction of 2,000 yuan/month shall be shared among brothers and sisters, and each person's share shall not exceed 65,438 yuan+0,000 yuan/month, and one of them shall not enjoy the full deduction alone. Therefore, non-only children cannot enjoy the deduction standard of 2000 yuan through parental designation or brother consultation.
How to calculate the tax rate?
The personal income tax exemption amount is 5000 yuan, and the specific calculation formula for paying individual tax is: monthly taxable income = pre-tax income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law; Tax amount = monthly taxable income * tax rate-quick deduction.
Special deductions include basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund. ; Special additional deductions include children's education, continuing education, housing loan interest or housing rent, support for the elderly and serious medical expenses. Other deductions determined according to law include donations. Other deductions determined according to law include donations, etc.
Among them, the monthly deduction standard of housing loan interest is 1000 yuan, and the longest deduction time is 240 months, which can be deducted by one or both spouses in proportion; The deduction standard of housing rent is from 800 yuan to 1500 yuan per month. Different cities have different deduction standards, which are generally divided according to the population of the city.
The collection scope of personal income tax includes wages, salaries, royalties, business income, labor remuneration, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 22 of the Interim Measures for Special Additional Deduction of Individual Income Tax.
The maintenance expenses for taxpayers to support one or more dependents shall be uniformly deducted according to the following standards:
(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;
(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.
Article 23 of the Interim Measures for Special Additional Deduction of Individual Income Tax
The term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents who have passed away.