Q：
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What is the subject, scope, and deduction standard of children's education?
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A：
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The subject of the deduction for the special additional deduction for children's education is the guardian of the child, including the birth parents, stepparents, adoptive parents, and others other than the parents serve as the guardians of minors, and the implementation is to be carried out mutatis mutandis. The scope of children includes children born in wedlock, children born out of wedlock, adopted children, stepchildren, and includes non-children who are minors but are under their own guardianship. Children's education is deducted according to the standard fixed amount of 12,000 yuan per child per year (1,000 yuan per month).
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Q：
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If I retain my student status in the military school during college, can I deduct it according to my children's education?
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A：
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Military service is the obligation of citizens, joining the army during college is a positive response to the call of the state, and during the period of joining the army to retain student status, it belongs to the higher education stage, and parents can enjoy special additional deductions for their children's education.
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Q：
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Can I enjoy the continuing education deduction for continuing education when I conduct academic continuing education abroad?
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A：
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According to the provisions of the Interim Measures for Special Additional Deductions, taxpayers can enjoy deductions for continuing education expenses for academic qualifications (degrees) received in China, as well as continuing education expenses for vocational qualifications of skilled personnel and professional and technical personnel. For the taxpayer's continuing education and skill certificates issued abroad, they do not meet the requirements of "within China" and cannot enjoy the special additional deduction for continuing education.
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Q：
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What is the subject, scope, and standard of deduction for housing rent?
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A：
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Taxpayers and their spouses who do not have their own housing in the main working city can enjoy a special additional deduction for housing rent in accordance with regulations. Housing rent expenditure is deducted by the tenant who signed the rental housing contract, the husband and wife mainly work in the same city, can only be deducted by one party, the husband and wife's main work city is not the same, and each of them has no housing in their main work city, the housing rent expenditure can be deducted separately. Both spouses are not allowed to enjoy the deduction of housing loan interest and housing rent separately. The specific deduction standards are as the followings:
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Municipalities directly under the Central Government, provincial capitals (capitals) cities, cities separately listed in the plan and other cities determined by the State Council, the deduction standard is 1500 yuan per month.
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Except for the cities listed in item 1, cities with a registered population of more than 1 million in the municipal districts, the deduction standard is 1,100 yuan per month; For cities with a registered population of no more than 1 million in the municipal district, the deduction standard is 800 yuan per month.
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Q：
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If you have been sent abroad and rented a house in the local area in the current year, how to declare the special additional deduction for housing rent?
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A：
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If the unit solves the accommodation problem for the expatriate employee, the individual should no longer deduct the housing rent. For expatriate employees who solve the problem of renting on their own and change their work locations several times within one year, the individual shall promptly update the relevant information on the special additional deduction to the withholding agent or the tax authority and allow deductions to be made separately within one year according to the circumstances of changing the work location.
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FAQ
