It's about personal income tax! Ten Questions and Ten Answers on Support | Additional | Personal Income Tax
On August 31st, the State Council issued a notice on raising the special additional deduction standards for personal income tax, which raised the special additional deduction standards for the care of infants and young children under 3 years old, children's education, and elderly care. The State Administration of Taxation has released ten Q&A questions on raising the standards for special additional deductions. Let's take a look together!
1、 What are the specific provisions for increasing the special additional deduction standards for personal income tax on the care of infants and young children under the age of 3, children's education, and supporting the elderly?
According to the Notice, starting from January 1, 2023, the special additional deduction standard for the care of infants and young children under 3 years old will be increased from 1000 yuan per month to 2000 yuan per infant. The standard for special additional deductions for children's education has been increased from 1000 yuan per month to 2000 yuan per child. The special additional deduction standard for supporting the elderly has been increased from 2000 yuan per month to 3000 yuan, of which only children are deducted 3000 yuan per month; Non only children and brothers and sisters share a deduction of 3000 yuan per month, with no more than 1500 yuan per person.
2、 I haven't filled out the "one elderly and one young" deduction yet, how should I enjoy it?
Taxpayers who have not yet reported the special additional deductions for the care of infants and young children under the age of 3, children's education, and elderly care for the year 2023 can enjoy them through the mobile personal income tax app or by filling in the special additional deduction information through their employment unit.
3、 Do taxpayers need to resubmit relevant information for those who have already reported enjoying the "one old and one small" deduction?
Taxpayers who have already reported special additional deductions for the care of infants and young children under the age of 3, children's education, and elderly care for the year 2023 do not need to re report. The information system will automatically apply the increased special additional deduction standards. But if taxpayers have adjusted the agreed or designated additional deduction amount for elderly care, they can fill in the new allocation amount on the mobile personal income tax app or through the withholding agent.
4、 I have already filled out the original standard to enjoy the deduction of "one old and one small". How can I enjoy the deduction according to the increased standard?
Before the release of the Notice, taxpayers who had already filled out the special additional deductions for the care of infants and young children under the age of 3, children's education, and elderly care in 2023 according to the original standards, starting from the September declaration period, the information system will calculate the individual income tax payable according to the increased special additional deduction standards. Previously overpaid taxes can be automatically offset against the tax payable in subsequent months of the current year. If the deduction cannot be completed, they can continue to enjoy it when processing the comprehensive income settlement and payment in 2023.
5、 My brothers and sisters and I used to enjoy the special additional deduction for supporting the elderly in the agreed way of sharing. Can we readjust the deduction amount after the standard is raised this time?
Taxpayers who are not only children need to share with their brothers and sisters the special additional deduction of 3000 yuan per month for supporting the elderly. After the deduction standard is increased, if taxpayers have adjusted the agreed or designated additional deduction amount for elderly care, they can fill in the new deduction amount on the mobile personal income tax app or through the withholding agent, but it does not exceed 1500 yuan per person per month.
6、 I am a partner of a partnership enterprise, and I usually receive operating income without salary income. How should I enjoy the increased special additional deductions?
Taxpayers who obtain operating income but do not usually receive wages and salaries may, in accordance with relevant regulations such as the Personal Income Tax Law, enjoy the increased special additional deduction standards when handling the final settlement and payment of operating income for the year 2023.
7、 Can supporting parents in law or parents in law enjoy special additional deductions for elderly care?
According to the current policy regulations, the elderly in the special additional deduction policy for supporting the elderly refers to parents who have reached the age of 60, as well as grandparents and maternal grandparents who have both passed away, excluding the parents of spouses.
8、 My child is currently pursuing a master's degree. Can I apply for the Children's Education Special Additional Deduction?
If the master's or doctoral education received by the taxpayer's children belongs to full-time academic education, the taxpayer can report the special additional deduction for children's education; If it belongs to part-time continuing education, the child should fill out the special additional deduction for continuing education in person.
9、 Can one of the two children who has no ability to support their parents be entitled to a special additional deduction standard of 3000 yuan for supporting the elderly for the other child?
According to the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deductions of Individual Income Tax, if the taxpayer is a non only child, the deduction amount of 3000 yuan/month shall be apportioned among brothers and sisters, and the amount apportioned by each person shall not exceed 1500 yuan/month, that is, in this case, one of them cannot enjoy the full deduction alone.
10、 What is the legal responsibility for false reporting of special additional deductions?
Taxpayers shall be responsible for the authenticity, accuracy, and completeness of the special additional deduction information. For those who enjoy special additional deductions for false reporting, the tax authorities will handle it 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.