For example, taxpayers whose children receive academic education abroad or enjoy the deduction of their children's education expenses need to keep the admission notice, study visa and other relevant academic certificates of overseas schools.
If the taxpayer has declared the special additional deduction without retaining the supporting documents, his right to enjoy the special additional deduction will be affected. Children who no longer receive full-time academic education do not meet the relevant provisions of the special additional deduction for children's education and do not need to fill in relevant information.
Extended data:
According to the "Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" which came into effect on June 5438+ 10/this year, taxpayers and withholding agents shall keep relevant information on special additional deductions as required.
The tax authorities may conduct spot checks on the special additional deductions provided by taxpayers. The specific measures shall be formulated separately by the competent tax authorities of the State Council.
If the tax authorities find that taxpayers provide false information, they shall order them to make corrections and notify the withholding agent; If the circumstances are serious, the relevant departments shall handle it according to law, incorporate it into the credit information system, and implement joint punishment.
Taxpayers who have questions about the special additional deduction can call the tax consultation service hotline 12366 or consult the local tax authorities.
References:
People's Daily Online-The special additional tax deduction is declared in this way (further reading)