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 this is the first submission, what is the time? First submission? Draw in the box in front. Continue to submit this form without changes, in? No change? Draw in front of the box; What has changed? Have you changed? In front of the box, 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, it should be marked 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
Completion date:
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 the 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, e-mail address and contact information. 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
Child's name, ID type and number:
Fill in the name of the taxpayer's children, the 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, higher education? Four cases, type in the corresponding boxes.
Start time of current education stage:
Fill in the starting time of the taxpayer's children's current education stage, specific to the year.
End time of current education stage:
The end time or expected end time of the taxpayer's children's current education stage, specific to the year.
The end time of children's education:
Fill in the time when the taxpayer's children no longer receive academic education that meets the conditions for deducting children's education expenses, specifically to the month and year.
Country (or region) and school:
Fill in the name of the country or region where the taxpayer's children study and the name of the school.
My deduction ratio:
Select the allocation proportion of deductible amount. If it is my full deduction, select? 100%? , share the deduction, choose? 50%? , type in the corresponding box.
2. Continuing education
At present, the starting time of continuing education:
Fill in the start time of continuing education with current academic qualifications (degree), specifically to the month and year.
End time of current continuing education:
Fill in the end time of continuing education with the current education (degree), or the expected end time, specific to the year.
Education (degree) continuing education stage:
Distinguish? College, undergraduate, master, doctor, others? Four cases, type in the corresponding boxes.
Types of vocational qualification continuing education:
Distinguish? Skilled personnel, professional and technical personnel? Two types, type in the corresponding boxes. Fill in the certificate name, certificate number, issuing authority and issuing (approval) date indicated on the continuing education professional qualification certificate obtained by the taxpayer.
3. Housing loan interest
Address of the house:
Fill in the detailed address of the first loan house, specific to the building number.
Title CertificateNo./Real Estate RegistrationNo./Commodity House Sales ContractNo./Pre-sale ContractNo.:
Fill in the corresponding figures in the title certificate, real estate registration certificate, commercial housing 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:
Choose according to actual situation? what's up Or? No? , and type in the corresponding box. I am a borrower, including my own loan and the same loan with my spouse. If you choose? No? , spouse information must be filled in the header position.
Whether to make a loan before marriage and deduct 50% after marriage;
Choose according to actual situation? what's up Or? No? , and type 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. Do not fill in the default as? No? .
Provident Fund Loan | Loan ContractNo.:
Fill in the loan contract number of the provident fund loan.
Commercial Loan | Loan ContractNo.:
Fill in the housing commercial loan contract number signed with the financial institution.
Loan term (month):
Fill in the loan period specified in the housing loan contract, and fill it out monthly.
Date of first repayment:
Fill in the first repayment date indicated in the housing loan contract.
Lending bank:
Fill in the name of the head office of the commercial loan bank.
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 identity document:
If the rented 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 the taxpayer identification number (unified social credit code).
Main working city:
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 the taxpayer is employed. If there is no employment unit, fill in the settled city.
House Lease ContractNo. (not required):
Fill in the number of the signed house lease contract.
From lease term to lease term:
Fill in the lease start and end date indicated in the taxpayer's housing 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? Only child, not only child? Two boxes, and put them in the corresponding boxes.
Name, ID type and quantity of dependents:
Fill in the name, valid certificate name and number of the dependent.
Dependent's date of birth:
Fill in the date of birth of the dependent, specific to the year and month.
Relationship with taxpayers:
Fill in the report according to the relationship between the dependent and the taxpayer, and distinguish? Father, mother, others? In three cases, type in the corresponding boxes.
* * * With supporters:
If the taxpayer is a non-only child, fill in this column, and the only child does 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.
Distribution method:
If the taxpayer is a non-only child, fill in this column, and the only child does not need to fill in it. Distinguish? Share equally, the supporters agree to share, and the dependents specify to share? Three cases, and type in the corresponding boxes.
Monthly deduction amount of this year:
Fill in the deduction year. According to the policy, taxpayers can enjoy special additional deduction for supporting the elderly.
6. Serious illness medical treatment
Patient's name
Fill in the name, valid certificate name and number of the patient who enjoys the special additional deduction for serious illness medical treatment.
Total medical expenses:
Fill in the total medical expenses related to basic medical insurance recorded by the social medical insurance management information system.
Personal burden amount:
Fill in the individual pays part after deducting medical insurance reimbursement in the basic medical insurance catalogue recorded by the social medical insurance management information system.
Relationship with taxpayers:
Fill in the report according to the relationship between patients and taxpayers, and distinguish? Myself, spouse or minor children? In three cases, type in the corresponding boxes.
7. Information of withholding agent
If the taxpayer chooses to apply for special additional deduction by the employer, fill in this column.
Name of withholding agent and taxpayer identification number (unified social credit code):
When a taxpayer withholds personal income tax from wages and salaries, it belongs to the withholding agent's special additional deduction, and fill in the withholding agent's full name and taxpayer identification number or unified social credit code.
(4) Column number signature (seal)
Statement? Column:
It needs to be signed by the taxpayer.
Signature of withholding agent? Column:
Where the withholding unit declares to the tax authorities, it shall be signed by the withholding unit and the agent who handles the declaration, and fill in the date of receipt of the special additional deduction information.
Agent signature? Column:
Where an agency handles tax returns on its behalf, it shall 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.
Accept authority? Column:
To be filled in by the accepting organ.