HUANZE

Tax trivia

──Apr 19 , 2022Personal income tax elderly support deduction

Today I would like to share with you the points that need to be paid attention to in the elderly support deduction of personal income tax.

First of all, to claim this attachment deduction requires the applicant's parents to be at least at least60Age, or if both parents are deceased60Old grandparents, maternal grandparents. The elderly have reached their first birthday60In the first year of one's life, the benefits can be declared until the month of the termination of the maintenance obligation. And this additional deduction is on a monthly basis2000Minus yuan. this2000The dollar deduction does not require both parents to be older60First year, only middle1Full of people60One year old can enjoy2000$1 monthly deduction. In addition, if the applicant is the only child, you can enjoy the deduction. But if the applicant is not the only child, then the ratio needs to be negotiated by all children, but the maximum deduction for each person can only be reached1000Yuan.

For example2An old man has3Student: A child, so this is3When the child is making this additional deduction for personal income tax, he/she may apply1000Yuan,500Yuan,500Dollar deduction; Can also follow700Yuan,700Yuan,600Dollar deduction; But can not follow 1500Yuan,300Yuan,200Dollar deduction. Because the deductible limit for each non-only child is only up to1000Yuan.

Personal income tax elderly support deduction

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.

BACK
PREV

Analysis of individual income tax special additional deduction for medical treatment of serious diseases

NEXT

Analysis of housing related deduction items in individual income tax additional special deduction