The end of this month is the end of this month. Have you encountered these special additional deductions?

Jimu Journalist Chen Hong

According to the announcement of the State Administration of Taxation, from March 1st to June 30th, 2022, individual residents who meet the relevant regulations need to handle the comprehensive payment of personal income tax for 2021. Nowadays, it is less than half a month before the deadline required by the announcement.

The annual exchange refers to the process of taxpayers to apply for annual tax declaration to tax authorities after the end of the year and settle the process of refunding or payable taxes. Recently, the taxation department also sorted out the hot issues of the special additional deduction of the tax on the tax exchange, and answered the answer.

Personal income tax app Homepage screenshot

How to choose to deduct multiple children

After the country's third -child policy is implemented, many families have multiple children. So, can multiple children choose different deductions for different children?

The reporter learned that children's education deducts the standard quota of 12,000 yuan (1,000 yuan per month) per year. The main body of the special additional deduction of children's education is the guardian of the children, including parents, step -parents, adoptive parents, and other people outside the parents as the guardian of the minor, which can be executed. The scope of children includes children, non -marriage children, children, steps, and children, as well as non -children who are minors but being guarded by themselves.

Parents of multiple children can choose different deduction methods for different children. For example, for children A, one party can be deducted by one party in accordance with the standard of 1,000 yuan per month, and the child B can choose to deduct the two parties in accordance with the standard of 500 yuan per month.

How to determine the housing loan on the first house

For the "special additional deduction of housing loan interest", the taxpayer encounters the most complicated situation. The reporter learned that hot issues mainly include the identification of the first house.

According to the regulations, the taxpayer himself or his spouse alone or jointly uses a commercial bank or a personal housing loan of a housing provident fund to purchase housing in China for his or his spouse. The standard quota of 1,000 yuan per month is deducted, and the deduction period is up to 240 months. The taxpayer can only enjoy the interest deduction of the first home loan. After the husband and wife agreed, they can choose to deduct one of them, and the specific deduction method cannot be changed within a tax year.

Some taxpayers said that if they bought a house with a loan, they needed to replace the house loan after the work was replaced, and the second home loan bank still gave the first home loan interest rate.

The first house has not enjoyed the loan interest policy, so can the second set of mortgage interest be enjoyed by the housing loan interest deduction policy? According to the tax department, according to the current policies, if the taxpayer has not reported the interest deduction of housing loan interest, then the second home purchased by the first house loan interest rate can enjoy the interest deduction of housing loan interest.

The taxation department also gave an example that his wife had the first housing loan before marriage in province A and cities, and had enjoyed the first set of housing loan interest deductions before marriage. After the marriage, the couple bought a new house in province B and record it in the name of her husband. The husband did not buy a house before marriage. In this case, if the new houses in the province B meet the first loan conditions, can the husband enjoy the special loan interest specialty special Additional deduction? This requires division. One is that after marriage, if the wife has a housing application before marriage, I will continue to enjoy the interest deduction of housing loans, and both the couple can no longer enjoy the interest of the housing loan interest on other housing loans. Another situation is that if the wife has not purchased a housing loan interest deduction before the marriage, and the husband has not enjoyed the interest of the housing loan interest before the marriage, the husband can enjoy the interest of the housing loan on the new housing loan after marriage.

Can twins enjoy deduction according to their only children

In addition to the "special additional deduction of the elderly", in addition to how the brothers and sisters sharing, there are also taxpayers who have proposed whether twins can enjoy deduction in accordance with the standards of only children.

The reporter learned that the main body of the special additional deduction of the elderly includes all children who have the obligation to support. The specific deduction standards are: the only child with a monthly deduction in accordance with the standard quota of 2,000 yuan per month; non -only children should share the deduction quota of 2,000 yuan per month with their brothers and sisters, and sharing up to 1,000 yuan per month.

For twins, you cannot enjoy deduction in accordance with the standard of children. The twins need to support their parents together. No one in the twins is the only supporter of the parents, so each child cannot enjoy the deduction quota of 2,000 yuan per month alone.

So, if the only child is designated by the parent or the brother is negotiated, can a child deduct a monthly 2,000 yuan per month? The tax department said "not." Because according to regulations, taxpayers are non -independent children, sharing the amount of 2,000 yuan per month between brothers and sisters, each person shall not exceed 1,000 yuan per month.

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