Special additional deduction for serious illness medical treatment
A in a tax year, after deducting the medical expenses related to basic medical insurance, the part that the taxpayer's personal burden (self-paid part within the scope of medical insurance catalogue) exceeds 1.5 million yuan shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
B. You can choose to deduct it by yourself or your spouse, and the medical expenses incurred by minor children can be deducted by one of their parents;
Taxpayers, their spouses and minor children all have medical expenses, which shall be deducted separately.
C. Taxpayers should keep the original (or photocopy) of bills related to medical service charges and medical insurance reimbursement;
D. the medical insurance department should provide inquiry service.
(4) Special additional deduction of housing loan interest
A. If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing provident fund to buy a house for himself or his spouse in China, the interest expense of the first housing loan (the house that enjoys the interest rate of the first housing loan when buying a house) can be deducted according to the standard of 1 000 yuan per month during the loan repayment period, with the maximum deduction period not exceeding 240 months. Taxpayers can only enjoy the first set of housing loan interest deduction once;
B. As agreed by both husband and wife, one party may choose to deduct, and the specific deduction method shall not be changed within one tax year;
C. For the first home loan incurred when the husband and wife buy houses separately before marriage, they can choose one set of houses purchased after marriage, and the buyer can deduct it according to 100% of the deduction standard, or 50% of the houses purchased separately, and the specific deduction method cannot be changed within one tax year;
D taxpayers should keep housing loan contracts and loan repayment expenditure vouchers.