At present, there are four ways to fill in the "special deduction" information form:
First download the mobile App "Personal Income Tax" to fill in.
Two, login provinces (autonomous regions and municipalities) electronic tax bureau website to fill in.
Third, fill in the electronic information form.
Fourth, fill in the paper information form.
How to deduct?
1. Taxpayers who choose to apply for deduction in the withholding unit can submit paper or electronic forms directly to the financial or human resources department of the withholding unit, or fill them out through the mobile app or webpage and push them to the withholding unit;
2. Taxpayers who want to declare directly to the tax authorities can apply for tax refund after providing relevant information to the tax authorities in the second year of final settlement.
State Taxation Administration of The People's Republic of China: Fill in the special tax deduction information form and answer the questions.
First, the general class
1. Under what circumstances do I need to fill in the special additional deduction electronic template?
A: Individuals who need to apply for special additional deductions such as children's education, continuing education, housing loan interest, housing rent, and support for the elderly in accordance with the provisions of the tax law can fill in the electronic template for special additional deductions.
2. To whom do individuals need to submit electronic templates?
A: Individuals who have earned wages and salaries can submit it to the withholding agent in time after filling out the special electronic template for additional deduction. When withholding personal income tax on wages and salaries, it can be deducted before tax according to the special additional deduction information provided by taxpayers.
3. When will the individual provide the electronic template to the withholding agent?
Answer: Before the withholding agent pays wages and salaries and accrues personal income tax, the individual should fill in the electronic template of special additional deduction to the withholding agent, which will be used by the withholding agent to accrue personal income tax.
4. Do individuals have to fill out electronic templates for withholding agents?
A: Individuals can fill in the electronic template and submit it to the withholding agent, who will deduct the personal income tax on wages and salaries, or they can declare the deduction after the end of the year.
5. Is there any other way for individuals to collect special additional deduction information?
A: In addition to filling in the electronic template, individuals can also fill in the special additional deduction information by filling in the paper report. Subsequently, the tax authorities will gradually provide more online information collection channels, which will be filled in by taxpayers and transmitted to withholding agents through the network for special additional deduction.
6. Do I need to fill in the electronic template to the withholding unit every month?
Answer: If the personal special additional deduction information has not changed, the withholding agent only needs to provide the special additional deduction information once every deduction year, and it is not necessary to provide it monthly.
7. Is it necessary to provide the withholding agent with an electronic template before the end of the year to fully enjoy the special additional deduction in the following year?
Answer: Individuals can provide withholding agents with relevant information of special additional deduction in the following year before the end of the year, or they can provide withholding agents with relevant information of special additional deduction at any time during the deduction year. When withholding personal income tax from personal wages and salaries, the withholding agent can calculate the deductible personal income tax according to the accumulated deductible amount of the special additional deduction as of the current month, that is, it can be deducted retroactively during the deduction year, so that individuals can fully enjoy the special additional deduction.
If Mr. Zhang's children have reached the age of three in June of 20 1 and 20 1, and submitted the deduction information of children's education expenses to the withholding unit on March 61and 20 1000, the withholding unit can calculate Mr. Zhang's children's education expenses when paying wages on March 8.
8. What is the reason for filling in the electronic template but not enjoying the special additional deduction?
A: There may be the following reasons: First, personal information is not standardized, which leads to the failure of information collection; Second, the personal basic information filled in by the individual is inconsistent with the basic information collected by the withholding agent before, which makes it impossible to collect special additional deduction information; Third, due to the problem of policy understanding, the information provided by individuals is not within the scope of deductible; Fourth, the electronic template submitted personal income tax later than the withholding agent's salary and salary, which was not deducted in time in the current month; Fifth, the withholding agent made mistakes in operation and failed to accurately obtain and calculate the deductible amount.
9. What should I do if I fill out the electronic template but don't enjoy the special additional deduction in time?
A: You can contact the withholding agent first to verify the reporting and tax calculation of relevant special additional deduction information. If there is any problem, the withholding agent may make corrections or adjustments when withholding personal income tax in the next period. If you have questions about software operation or policy implementation, you can consult professionals or tax authorities.
10. If the monthly income is less than 5,000 yuan, you don't need to pay personal income tax. Do you need to fill in an electronic template?
Answer: If the individual's monthly salary income after deducting three insurances and one gold does not meet the expense deduction standard (5,000 yuan/month) and there is no need to pay personal income tax, there is no need to fill in special additional deduction information.
1 1. What should I do if the relevant information changes in the middle of the year?
A: Taxpayers submit special additional deduction information to withholding agents through electronic templates. If the relevant information changes in the middle of the tax year, the taxpayer shall fill in the electronic template of special additional deduction in time according to the changed information and submit it to the withholding agent in time.
12. From which function entry should the withholding agent collect special additional deduction information?
A: On the withholding client, enter the "20 19 and beyond business page" and select Import or Add Collection manually through the special additional deduction information collection menu. If the current page is "Deal with business before 20 18", you can switch through the business switch button at the top of the system.
13. After the templates are imported in batch, you will be prompted that some templates were imported successfully. What should we do next?
Answer: Please check the import log carefully and patiently. If any of the required items in the template is missing, it will lead to failure. There will be a clear statement in the log, "XX Special Additional Deduction Tab: XX in detail line X is not filled in, please check." Please supplement and improve the relevant content before re-importing.
14. Prompt when importing special additional deduction information table: Taxpayer information does not exist in the system, and cannot be imported. What should I do?
Answer: The personnel information in the special additional deduction information table must be collected at the personnel information collection office in advance before the special additional deduction information can be imported. Please import relevant personnel information through personnel information collection, and then import special additional deduction information.
15. After importing 16 template in batch in the special additional deduction interface, only 13 pieces of information will be displayed. Why?
A: The withholding agent can import all special additional deduction information in the special additional deduction interface. After the import is completed, the special additional deduction page only displays the personnel information with the special additional deduction, and the personnel information without the special additional deduction is not displayed here. You can view the special additional deduction information of other personnel through the menu of other special additional deductions.
Second, the home page to fill in
1. What is the deduction year?
A: The year of deduction is the year when the special additional deduction is actually handled, which is not the same as the time of reporting. At the same time, the new personal income tax system has been fully implemented since 20 19 1, and individuals can enjoy special additional deductions after this point. Only the special additional deduction information of 20 19 is collected this time, and the deduction year should be filled in 20 19.
2. What are the precautions for filling in the name, ID card type and ID card number?
Answer: When collecting the basic information of employees, you should fill in the name, ID card type and ID card number collected by the withholding agent. Otherwise, the personal information can't correspond to the basic information collected before, which leads to the failure of information collection.
3. Why do you want to provide spouse information?
A: According to the policy, when individuals enjoy special additional deductions such as children's education, housing lease and housing loan, they all involve spouse-related information. In view of this, when individuals declare special additional deductions, they need to provide the information of their spouses truthfully.
4. How to fill in the mid-year electronic template if the spouse's situation has changed before?
Answer: Just fill in the electronic template according to the situation at that time.
Third, children's education expenditure.
1. What are the requirements for reporting children's education expenditure?
Answer: (1) Those who have children meet one of the following two conditions: ① those who have children and have reached the age of 3 in the deduction year and are in preschool stage; ② Deduct that the child was receiving full-time academic education in that year. (2) The total deduction ratio of the father and mother of the same child shall not exceed 100%.
2. Do you need to fill in the details of the same child and the same education stage? For example, is it necessary to separate primary and secondary schools in compulsory education?
A: There is no need to fill in the details. For the same education stage of the same child, even in the middle of a year, the child has the situation of further studies and transfer, as long as the education stage remains unchanged, there is no need to fill in the details.
3. If the school or country (region) attended by the same child changes in the middle of a certain education stage, do you need to fill it out separately?
A: You don't need to fill in the form separately. You only need to fill in the school you are attending.
4. When should the end time of education be filled in?
Answer: Fill in when the child no longer continues to receive full-time academic education due to employment or other reasons. Those who have graduated from the current education stage but will continue to receive full-time academic education do not need to fill in.
From the month following the reported end of education, individuals can no longer enjoy this deduction for their children.
5. If the child is over 3 years old but not in kindergarten, do you need to fill in the school or country (region)?
A: It needs to be filled in. If you don't fill it in, it may lead to the failure of information collection after this information, which will affect the individual's enjoyment of special additional deduction. Children who are in the pre-school education stage from the age of 3 to the primary school stage, but really have not received kindergarten education, can still enjoy the deduction of children's education, and the school can fill in "None".
6. Is it necessary to fill in the form after the child turns 3?
A: If the child is about to turn 3 years old in this deduction year, you can fill in and submit relevant information in advance before the child turns 3 years old, and you can enjoy the special additional deduction for children's education in the month when the child turns 3 years old, without waiting until the child actually turns 3 years old.
7. If children no longer receive full-time academic education, can they fill in the special deduction for children's education?
A: No, children who no longer receive full-time academic education do not meet the relevant provisions of the special deduction for children's education, and there is no need to fill in relevant information.
8. In a deduction year, how to fill in the full-time academic education of the same child at different stages of education due to reasons such as further studies?
A: You can fill in the education situation of the two stages in two lines.
9. Can parents have different deduction methods for different children?
A: Yes. For different children, parents can have different deduction ratios, and the deduction ratios can only be 50%: 50% and 100%: 0. If one of them is 100%, the other party does not need to collect the special additional deduction information of the child.
10. Do you want to stop enjoying the winter and summer vacations?
A: Enjoy it continuously. As long as the taxpayer does not fill in the end time of education, it will be levied once that year and enjoy uninterrupted enjoyment throughout the year.
1 1. How do children of divorced and reorganized families enjoy the policy?
A: It is decided by the parents of both parties through consultation. The total amount of a child cannot exceed 1000 yuan/month, and the deduction cannot exceed two.
Fourth, continuing education expenditure.
1. What are the requirements for reporting continuing education expenses?
Answer: The qualification of continuing education with academic qualifications (degrees) needs to be deducted from the academic qualifications (degrees) obtained in China that year. Vocational qualification continuing education needs to obtain professional qualifications or professional and technical personnel's professional qualifications related certificates within the deduction year.
2. Do I need to fill in the continuing education with various academic qualifications or obtain professional qualification certificates of various professional and technical personnel?
A: Just fill in one of them. Because you can't enjoy continuing education with multiple academic qualifications (degrees) at the same time, you can't enjoy continuing education with multiple professional qualifications at the same time.
3. Can academic (degree) continuing education and vocational qualification continuing education be enjoyed at the same time?
A: Yes.
4. Academic qualifications (degree) education, can I deduct 48 months if I don't get the academic qualifications (degree) certificate in the end?
A: The deduction is based on the information of student status, and the longest deduction is 48 months, regardless of whether the certificate is finally obtained.
5. If you can, you can change your major (belonging to the second continuing education) and continue to be detained for 48 months after 48 months?
A: After 48 months, taxpayers who change to a new major can be deducted according to their second degree of continuing education, and can continue to be deducted for 48 months.
Five, housing loan interest expenses
1. What are the reporting conditions for housing loan interest expenses?
A: First, the housing purchased by me or my spouse in China; Second, it belongs to the first set of housing loans, and it is still repaying the loan after deducting the year; Third, housing loan interest expenses and housing rental expenses are not deducted at the same time.
2. How to determine whether it belongs to the first home loan?
Answer: Whether it belongs to the first housing loan, you can consult the loan bank.
Six, housing rental expenses
1. What are the requirements for reporting housing rental expenses?
A: First, I and my spouse don't have their own houses in the main working cities; Two, I and my spouse deduct the annual interest expenses of housing loans that have not been deducted; Three, I work in the same city with my spouse, and my spouse has not enjoyed the deduction of housing rental expenses in this deduction year.
2. How to fill in the main work city?
Answer: If the taxpayer handles the deduction at the withholding agent, fill in the city where the employer is located.
3. How to fill in the situation that renting two houses at the same time within one month or changing the rent in the middle of the year leads to the overlapping of the middle rental months?
Answer: Rent two houses at the same time in a month, and only one can be filled; If you change the rental house in the middle of the month, you cannot fill in the rental house information with two overlapping lease dates.
If you have filled in the rental information before, you can only fill in the new rental information, and it must be later than the month when you have filled in the previous rental period. If it is really necessary to modify the information provided, it is necessary to contact the withholding agent to modify it at the withholding client.
4. Can the dormitory be deducted?
Answer: If an individual does not pay, it shall not be deducted. If I pay, I can deduct it.
5. Employees in some industries are relatively mobile, renting houses in several cities a year, or being sent abroad and renting houses locally that year. Do you support this special additional deduction?
Answer: Housing rent should not be deducted to solve the accommodation problem of expatriate employees. For expatriates who solve the problem of renting houses by themselves, and those who change their work places many times within one year, individuals should update the relevant information of special additional deduction to withholding agents or tax authorities in time, allowing them to deduct separately according to the situation of changing their work places within one year.
6. The scope of "main working city" is deducted from the rental expenses. If there is a house in a county under a city, can the rental fee for working in the urban area be deducted?
Answer: Fill in the "main work place", and taxpayers can choose from the list of cities in the electronic template. Taxpayers or their spouses who have housing in their "main place of work" can no longer declare deduction of housing rent.
Seven. Expenditure on supporting the elderly
1. What are the requirements for reporting the expenses for supporting the elderly?
A: First, after deducting the year, the dependents have reached the age of 60 (inclusive) (the dependents include: ① parents; (2) grandparents whose children have passed away). Second, the taxpayer is a non-only child and can choose to share it equally with the supporter. The supporter agrees to share it, and the supporter specifies it. If it is shared by the supporter or designated by the supporter, a written sharing agreement must be signed.
2. In the case of multiple children, only 1 children work, other children are underage or lose their labor force, and only 50% of the 1 children who work can be deducted?
A: Yes. According to the current policy, non-only children can only deduct 1000 yuan/month at most.
3. Should both parents be over 60, or should only one parent be over 60?
A: If one parent is over 60 years old, the taxpayer can deduct it according to the prescribed standards.
Eight. Other issues
1. What are the precautions for filling in the electronic template?
A: First, don't modify, delete or adjust the fields and field formats of the electronic template; Secondly, it is suggested to fill in the electronic template with excel. Third, please read the relevant instructions and tips carefully when filling out the electronic template.
2. What should I do if there are not enough lines of electronic templates for children's education, housing rent and supporting the elderly?
Answer: You can insert a line, or you can copy a line and paste it after the last line to fill in.
3. Some electronic templates will be unreadable. What should I do?
A: The common situations are as follows:
Part (1) is not standardized, so it is suggested to correct it according to the import failure information fed back by the client during import, and then re-execute the import;
(2) Part of it may be caused by the compatibility of electronic template file formats. It is suggested to open the failed file in EXCEL on the computer where the import is performed, then save it in XLS or XLSX format, and then re-execute the import;
(3) Some electronic template files may be damaged and cannot be opened. In this case, data can only be collected again.
4. Where can I download a new electronic template after the obtained electronic template file is damaged?
Answer: You can download it from the portal websites of local tax authorities, or log in to the withholding client of natural person tax management system, enter the special additional deduction information collection menu, select any special additional deduction portal website, click the Import button, select template download and download the latest electronic template.
5. After filling out the electronic template, how should the withholding agent import it?
Answer: The withholding agent will put the collected electronic template into the designated folder, log in to the withholding client of the natural person tax management system, enter the special additional deduction information collection menu, select any special additional deduction, click the Import button, select the import file, select the corresponding folder, and import the corresponding electronic template data.
When the withholding agent imports the electronic template, in order to improve the efficiency of template import and problem investigation, it is necessary to remind employees to make standardized file naming, such as: company name+employee name+ID number; Units with more personnel suggest building folders by department; At the same time, in order to ensure the success rate of importing templates, it is recommended to limit the number of files in each folder.
6. Can the special additional deduction template be imported repeatedly?
A: Yes, it will not cause repeated information collection. If there is still a template file prompting that the import failed after batch import, it is recommended to try the import again.
Special question and answer on children's education fee 10