Do you need to re-apply? How to refund the overpaid tax? , after adjustments to the personal income tax deduction standard for “one elder and one child”

Release time:Apr 23, 2024 22:01 PM

On August 31, the State Council issued the "Notice on Raising the Special Additional Deduction Standards for Personal Income Tax", which increased the special additional deduction standards for the care of infants and young children under 3 years old, children's education, and supporting the elderly.

Ms. Wu, a citizen, was particularly happy about this. "My family has a child in junior high school, and it also involves expenses related to supporting his parents. The adjustment to the deduction standard is a good thing for our family." However, regarding this provision, Ms. Wu still has Many questions: If you have already reported that you are entitled to the “one elder and one child” deduction, do you need to submit the relevant information again? How to enjoy deduction according to the increased standard?

To this end, the reporter has sorted out the issues that everyone is more concerned about and summarized them as follows:

Question: What are the specific regulations for increasing the special additional deduction standards for personal income tax on care of infants under 3 years old, children’s education, and supporting the elderly?

Answer: According to the "Notice", the special additional deduction standard for the care of infants under 3 years old will be increased from 1,000 yuan per month to 2,000 yuan per infant. The special additional deduction standard for children's education will be increased from 1,000 yuan per child per month to 2,000 yuan. The special additional deduction standard for supporting the elderly has been increased from 2,000 yuan per month to 3,000 yuan. Among them, only children are deducted 3,000 yuan per month; children who are not only children share the monthly deduction limit of 3,000 yuan with brothers and sisters, and each person does not exceed 1,500 yuan.

Question: When will the increase in the personal income tax deduction standard for “one elder and one child” be implemented? When can taxpayers start taking advantage of the new standards?

Answer: According to the "Notice", the adjusted deduction standards will be implemented from January 1, 2023. Taxpayers can enjoy the new deduction standards starting from the filing period in September 2023.

Question: Taxpayers have not filled out the declaration form to enjoy the “one elder and one child” deduction, how can they enjoy the new standard?

Answer: Taxpayers who have not filled in the special additional deductions for the care of infants and young children under 3 years old, children’s education, and support for the elderly in 2023 can enjoy it after filling in the special additional deduction information on the mobile personal income tax APP or through the employer.

Question: Taxpayers who have already reported that they are entitled to the “one elder and one child” deduction do they need to submit the relevant information again?

Answer: Taxpayers who have already reported the special additional deductions for the care of infants and young children under 3 years old, children’s education, and elderly care in 2023 do not need to fill in the report again. The information system will automatically apply the increased special additional deduction standards. However, if taxpayers adjust the agreed-upon or designated special additional deduction amount for supporting the elderly, they can fill in the new allocation amount on the mobile personal income tax APP or through the withholding agent.

Question: I have already reported the deduction for “one elder and one child” according to the original standard. How can I enjoy the deduction according to the improved standard?

Answer: Before the issuance of the "Notice", taxpayers who have reported in accordance with the original standards to enjoy the special additional deductions for infant care, children's education, and support for the elderly under 3 years old in 2023, starting from the September reporting period, the information system will be based on the improved special deductions. Additional deduction standards are used to calculate the personal income tax payable. Previously overpaid taxes can be automatically deducted from the taxpayer's tax payable in subsequent months of the year. If the deduction is not completed, it can continue to be enjoyed when handling the final settlement of comprehensive income in 2023.

Question: Taxpayers and brothers and sisters previously enjoyed the special additional deduction for supporting the elderly according to the agreed sharing method. Can the deduction amount be readjusted after the standard is raised this time?

Answer: If the taxpayer is not an only child, he needs to share the special additional deduction limit of 3,000 yuan per month for supporting the elderly with his brothers and sisters. After the deduction standard is raised, taxpayers who adjust the agreed or designated special additional deduction amount for supporting the elderly can fill in the new allocation amount on the mobile personal income tax APP or through the withholding agent, but it shall not exceed 1,500 yuan per person per month. .

Do you need to re-apply? How to refund the overpaid tax? , after adjustments to the personal income tax deduction standard for “one elder and one child”

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