First, understand the special deduction policy
Special deduction refers to the specific items deducted by individuals in accordance with state regulations when calculating taxable income. These projects usually include children's education, continuing education, housing loan interest, housing rent, and supporting the elderly. Taxpayers may, according to their own circumstances, choose special deductions that meet the requirements when filing personal income tax.
Two, confirm the deduction conditions and standards
In order to enjoy the special deduction, taxpayers need to meet certain conditions and standards. For example, the deduction of children's education requires children to receive full-time academic education, and taxpayers need to bear the education expenses of their children. The deduction of housing loan interest requires the taxpayer himself or his spouse to buy a house for the loan, and the house is the first house of the family. Taxpayers need to carefully understand the specific conditions and standards of each deduction to ensure compliance with relevant regulations.
Three, the month to declare the month deduction
On the premise of meeting the deduction conditions, taxpayers can choose to deduct eligible special additional deductions before tax in the current month when filing personal income tax in the current month. This helps to reduce the tax payable in the current month and reduce the tax burden. It should be noted that due to differences in regions and policies, the specific operations of declaration and deduction may be different. Taxpayers should consult local tax authorities or professional institutions to understand the specific declaration and deduction process.
Fourth, pay attention to policy changes in time.
Tax policy may change over time. Taxpayers should pay close attention to the latest policies issued by State Taxation Administration of The People's Republic of China in time, understand the changes and adjustments of special deduction policies, so as to adjust the reporting and deduction strategies in time.
To sum up:
Whether the special additional deduction can be deducted in the current month mainly depends on whether the taxpayer meets the deduction conditions and relevant policies and regulations. On the premise of meeting the requirements, taxpayers can choose to make special pre-tax deduction when reporting in the current month. However, it should be noted that the specific operation may be different due to regional and policy differences, and taxpayers should consult local tax authorities or professional institutions to obtain accurate information.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
individual income tax law of the people's republic of china rules for its implementation
Article 25 provides that:
Taxpayers obtain business income, calculate individual income tax annually, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.