“Policy” maximum deduction 19200 yuan!Why don’t you come in and see?
On January 1, 2019, the state will implement the six big projects implemented special additional tax deduction for the convenience of plan, will their children’s education, continuing education, medical treatment of a serious illness, such as housing loan interest and housing rent, supporting the elderly 6 items into the deduction, at fair and reasonable, good for people’s livelihood, simple principle, deduction scope, clear, and the standard scientific and reasonable,And to the actual situation of the six items of expenditure.For you continue to education partners, it is a great good news!So what are the specific regulations and policies? Many partners may not be very clear about them. How should they declare the deduction?Can take an examination of professional qualification declare?From the test can be reported and so on…Today, I will simply analyze the details of continuing education tax credit for your reference only.Continue to teach to deduct the condition record of formal schooling to continue to teach skill personnel professional qualification to continue to teach professional technical personnel professional qualification to continue to teach according to above condition, for instance specialized subject is born to take an examination of undergraduate course from oneself, perhaps undergraduate student attends a job later read grind, perhaps adult correspondence to teach the means that will promote oneself record of formal schooling is record of formal schooling to continue to teach.For the continuing education of vocational qualification and the continuing education of professional and technical personnel, it is necessary to pay attention to the correlation degree of vocational skills, and can be deducted only after obtaining certificates.For example, the expenditure related to professional skills such as preaching teacher certificate and secondary construction teacher can be counted as continuing education expenditure.But other expenses related to personal interests do not qualify as continuing education expenses.Continuing education deduction for individual income tax standard education continuing education can be deducted 4800 yuan per year, 400 yuan per month.Continuing education of vocational qualifications for skilled personnel and continuing education of vocational qualifications for professional and technical personnel shall be deducted by a quota of 3,600 yuan per year.From the above, we can know that the standard of continuing education expenditure to deduct individual income tax is fixed. In addition, it needs to be noted that educational background continuing education needs to provide school status information to deduct individual income tax, and skilled personnel vocational qualification continuing education and professional technical personnel vocational qualification continuing education can deduct individual income tax in the annual expenditure of relevant certificates.The relevant situation about continuing education deduction is introduced here. I hope this article can solve everyone’s confusion about continuing education expenditure deduction of personal income tax.People who enjoy continuing education deduction of individual income tax: taxpayers who receive continuing education with academic qualifications (degree) in China, taxpayers who receive continuing education with professional qualifications for skilled personnel and professional technical personnel, continuing education with academic qualifications: 400 yuan per month is deducted at a fixed rate.The deduction period for the same degree cannot exceed 48 months (4 years).Professional qualifications of skilled personnel and professional technical personnel: in the year when they obtain relevant certificates, they will be deducted at a quota of 3,600 yuan.Ps: Individuals who have received continuing education of bachelor degree or below and meet the deduction requirements stipulated in the measures can choose to deduct by their parents or by themselves.Those who receive continuing education for vocational qualifications for skilled personnel or professional technical personnel shall keep relevant certificates and other materials for future reference.Continue education to declare tax deduction information how to fill in: record of formal schooling to continue education to include: self-examination, adult higher education, distance education and other specialized subject (high rise only) and undergraduate course (only rise this, high rise this), then the following to understand record of formal schooling to continue education tax deduction how to operate.Step 1: download the tax platform APP step 2: registered tax APP APP support the following two modes: face recognition certification model (the model only support China mainland), enter the resident identity card number and name, dynamic facial recognition, fill in again after verification by account and phone number, SMS verification after complete registration.Hall registration code registration mode, that is, when taxpayers arrive at any tax service hall, they will register their personal identification information and distribute registration codes after being verified by tax service hall personnel.Taxpayers then register.Step 3: Fill in the relevant information (click the picture to enlarge) Note: At present, the length of academic continuing education in China is 2.5 years, for example: A.For example, if the batch of online education new newspaper students is 1903, the start time of the current continuing education is Selected as March 2019, corresponding to the expected end time of July 2021.B. If the students are enrolled in online education and the batch of application is 1809, the current continuing education will start in September 2018, corresponding to the expected end time in December 2020.C. If the students are newly admitted to the adult College entrance examination and the batch of application is 1903, the current continuing education will start in March 2019, corresponding to the expected end time in July 2021.D. If the students are already in college entrance examination for adults and the batch of applicants is 1803, the current continuing education will start in March 2018, corresponding to the expected end time in July 2020.Fill in in “declare through withhold pay obligor” withhold by month through the unit namely, general company employee chooses the first good, fill in his place unit name after next.”Comprehensive income annual self-declaration” is his year-end summary.Be sure to check when you have finally filled in the relevant information.Avoid unnecessary mistakes.As a result of policy of new regulation of individual tax just come on stage not how long, when filling in relevant information, must be careful and serious, the administrative efficiency that the specific operation method that educates about record of formal schooling sees each district to take an examination of even, the proposal consults local province to take an examination of courtyard.The specific operation methods of individual income tax deduction need to be carried out according to the specific standards of each province.