According to the latest personal income tax deduction rules, mortgage, support for the elderly, children's education and continuing education can deduct personal income tax. Legal basis: The scope of personal income stipulated in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances and other income related to employment. Income from remuneration for services refers to income obtained by individuals from services such as design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency service; The term "income from remuneration" refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals. Royalty income refers to the income obtained by individuals by providing the right to use copyrights such as patents, trademarks, copyrights and non-patented technologies, excluding royalties. Operating income refers to the income of individual industrial and commercial households engaged in production and business activities, and the income of investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and business activities of sole proprietorship enterprises and partnership enterprises registered in China. Income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law. Income obtained by individuals from contracting, leasing, subcontracting and subletting enterprises and institutions. Income obtained by individuals from other production and business activities.