Q：
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How should partners in a partnership enterprise enjoy the special additional deduction after the increase, as they usually receive business income without income from wages and salaries?
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A：
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Taxpayers who obtain business income but do not usually receive wages and salaries can enjoy the increased special additional deduction when handling the 2023 annual business income tax reconciliation and final settlement according to relevant regulations such as the Personal Income Tax Law.
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Q：
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Can taxpayers enjoy special additional deductions for supporting parents in law under category of supporting the elderly?
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A：
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According to the current policy regulations, the elderly (supported persons) in the special additional deduction policy for supporting the elderly refer to parents who have reached the age of 60, as well as grandparents whose children have all passed away, excluding the parents of their spouses.
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Q：
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Can I report the special additional deduction for children's education if my child is currently pursuing a master's degree?
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A：
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If the taxpayer's children receive a full-time master's or doctoral education, the taxpayer can claim the special additional deduction for children's education; If it belongs to part-time education (degree) for continuing education, the child should fill in the special additional deduction for continuing education in person.
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Q：
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If one of the two children is not able to support their parents, can the other child be eligible for a special additional deduction of 3000 yuan for supporting the elderly?
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A：
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If the taxpayer is not an only child, he/she should share the deduction of 3000 yuan/month among his/her brothers and sisters. The amount shared by each person should not exceed 1500 yuan/month. That is to say, in this case, one of them cannot enjoy the full deduction alone.
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Q：
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What is the legal liability for false reporting of special additional deductions?
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A：
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Taxpayers should be responsible for the authenticity, accuracy, and completeness of the special additional deduction information. For those who enjoy special additional deductions with false reporting, the tax authorities will handle them in accordance with relevant provisions such as the "Tax Collection and Administration Law of the People's Republic of China" and the "Personal Income Tax Law of the People's Republic of China".
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FAQ
