We all know that personal income tax currently exists6Several of these additional deductions can be taken equally between couples or by one spouse alone. A lot of friends will be very confused what to choose?

In fact, it is very simple, if the monthly income of both husband and wife is similar, then you can choose to deduct half of the additional deduction of both husband and wife. If the income of one month is high and the income of the other month is low, then it is best to choose to deduct by the income of the high. The reason is simple, because the individual comprehensive income tax of our country is a ladder of tax rates, so the party with the high income generally has the higher individual income tax rates, so it is most cost-effective to deduct from the party with the high income.

For example, Xiao Li and Xiao Wang are husband and wife, and Xiao Li has an annual income600000RMBXiao Wang's annual income120000RMB(excluding other social security and special deductions) if the couple has only one child in elementary school, it is most cost-effective to deduct all the additional deductions for children's education from Xiao Li.

If all deductions are made by Xiao Li, the individual income tax payable by Xiao Li this year is105480Yuan, Xiao Wang paid3480The total tax paid by husband and wife is108960yuan

And if the couple average deduction, Xiao Li this year should pay personal income tax is107280Yuan, Xiao Wang paid2880The total tax paid by husband and wife is110160Yuan, more income tax than the total deduction1200Yuan.

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