Jiangsu State Taxation Online Tax Service Office Electronic Taxation Bureau Address:
Interim Measures for Special Additional Deduction of Individual Income Tax
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC).
Article 2 The special additional deductions for individual income tax as mentioned in these Measures refer to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the individual income tax law.
Article 3 The special additional deduction of individual income tax shall follow the principles of fairness, reasonableness, benefiting people's livelihood and simplicity.
Article 4 According to the changes of people's livelihood expenditures such as education, medical care, housing and pension, the scope and standard of special additional deduction shall be adjusted in a timely manner.
Chapter II Children's Education
Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month.
Academic education includes compulsory education, high school education and higher education.
The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.
Article 6 Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard, and the specific deduction method shall not be changed within a tax year.
Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant educational certification materials of overseas schools for future reference.
Chapter III Continuing Education
Eighth taxpayers in China to receive continuing education expenses, during the period of academic education according to the monthly 400 yuan quota deduction. The deduction period of continuing education with equivalent academic qualifications cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
Article 9 If an individual receives continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures, he may choose to be deducted by his parents or himself.
Article 10 Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.
Chapter IV Serious illness medical treatment
Article 11 In a tax year, the medical expenses related to the basic medical insurance incurred by taxpayers, the part of which the personal burden exceeds 1.5 million yuan after medical insurance reimbursement is deducted, shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
Twelfth medical expenses incurred by taxpayers can choose to be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.
The medical expenses incurred by taxpayers, their spouses and minor children shall be deducted separately in accordance with the provisions of Article 11 of these Measures.
Thirteenth taxpayers should keep the original bills related to medical service charges and medical insurance reimbursement for future reference. The medical security department shall provide patients with the information inquiry service of their annual medical expenses recorded by the medical security information system.
Chapter V Interest on Housing Loan
Article 14 If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of RMB 1 000 per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.
Fifteenth agreed by both husband and wife, can choose to be deducted by one of them, the specific method of deduction shall not be changed within a tax year.
For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.
Article 16 Taxpayers should keep the housing loan contract and repayment expenditure vouchers for future reference.
Chapter VI Housing Rent
Seventeenth taxpayers working in the main city without their own housing and housing rental expenses, can be deducted according to the following standards:
For municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
In addition to the cities listed in the first item, the deduction standard is 1100 yuan per month for cities with registered population110,000 or more; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.
The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.
Article 18 The main working cities mentioned in these Measures refer to all administrative regions of municipalities directly under the central government, cities under separate state planning, sub-provincial cities and prefecture-level cities where taxpayers are employed; If the taxpayer has no employment unit, it is the city where the tax authorities accept the final settlement of its comprehensive income.
If both husband and wife work in the same city, only one of them can deduct the housing rent.
Nineteenth housing rental expenses shall be deducted by the lessee who signed the housing lease contract.
Twentieth taxpayers and their spouses can not enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.
Twenty-first taxpayers should keep housing lease contracts, agreements and other related information for future reference.
Chapter VII Supporting the Elderly
Twenty-second taxpayers who support one or more dependents shall be deducted uniformly according to the following standards:
If the taxpayer is an only child, it will be deducted according to the standard quota of 2000 yuan per month;
If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1 000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.
Twenty-third the term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents who have passed away.
Chapter VIII Safeguard Measures
Twenty-fourth taxpayers ask the payee for invoices, financial bills and expenditure vouchers, and the payee may not refuse to provide them.
Article 25 When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall timely submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the information submitted. Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner.
The relevant information of special additional deduction mentioned in the preceding paragraph includes the taxpayer's personal identity information such as himself, spouse, children and dependents, and other relevant information of special additional deduction stipulated by the competent tax authorities of the State Council.
The Measures stipulate that the relevant materials that taxpayers need to keep for future reference shall be kept for five years.
Twenty-sixth relevant departments and units have the responsibility and obligation to provide or assist in verifying the following information related to special additional deductions to the tax authorities:
The public security department's information about the basic information of the registered population, the relationship between households and members, the information of entry and exit documents, the information of relevant people going abroad, and the death mark of the registered population;
Birth medical certificate information and only child information of the health department;
Information on marital status of civil affairs departments, diplomatic departments and courts;
Information on the student's status in the education department and the qualification information of overseas educational institutions filed in relevant departments;
Information on student status in technical colleges, continuing education information on professional qualifications of skilled personnel and continuing education information on professional qualifications of professional and technical personnel in human resources and social security departments;
Housing rental information related to the housing and urban-rural construction departments and repayment expenditure information related to housing provident fund loans of housing provident fund management institutions;
Real estate registration information of the Ministry of Natural Resources;
Information on the repayment expenditure of housing commercial loans of the People's Bank of China and the financial supervision and administration department;
Information on medical expenses borne by individuals recorded by the medical security department in the medical security information system;
Other tax-related information required by the competent tax authorities of the State Council.
The format, standards and access methods of the above data and information shall be determined by the competent tax authorities of the State Council and the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in consultation with relevant departments.
If the relevant departments and units have special additional tax-related deduction information, but fail to provide it to the tax authorities as required, the main person in charge of the departments and units with tax-related information and relevant personnel shall bear corresponding responsibilities.
Article 27 When a withholding agent finds that the information provided by a taxpayer is inconsistent with the actual situation, he may ask the taxpayer to correct it. If the taxpayer refuses to amend it, the withholding agent shall report it to the tax authorities, which shall handle it in time.
Article 28 When the tax authorities verify the special additional deduction, the relevant units and individuals such as the public security police station, residents' committee or villagers' committee at the taxpayer's place of work, employment, habitual residence and domicile shall assist in the verification.
Chapter IX Supplementary Provisions
Twenty-ninth parents mentioned in these Measures refer to biological parents, stepparents and adoptive parents. The term "children" as mentioned in these Measures refers to legitimate children, illegitimate children, stepchildren and adopted children. If a person other than his parents acts as a guardian of a minor, the provisions of these measures shall apply mutatis mutandis.
Thirtieth individual income tax special additional deduction can not be deducted in one tax year, can not be carried forward to the next year.
Thirty-first individual income tax special additional deduction specific operational measures shall be formulated by the competent tax authorities of the State Council.
Article 32 These Measures shall come into force on June+10/October +0, 65438. ;
What is the application process of online invoicing in Kunshan National Tax Service Department of Jiangsu Provincial State Taxation Bureau?
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China released "
1. Handling process: In the tax service hall where the Local Taxation Bureau entrusts the State Taxation Bureau to collect taxes and fees, the taxpayer shall handle it in the following order. Submit the Tax Declaration Form for Issuing VAT Invoices at the designated window of the Tax Service Office of the State Administration of Taxation. See the attachment. A natural person applies for issuing invoices on behalf of the IRS and submits an ID card and a copy.
2. Other taxpayers apply for issuing invoices on their behalf, submit business licenses loaded with unified social credit codes, or tax registration certificates or organization code certificates, identity documents of managers and their copies, and declare and pay value-added tax and other related taxes in the same window.
3. Taxpayers who receive invoices at the same window shall handle them in the following order in the tax service hall jointly established by national tax and local tax, and submit the Tax Declaration Form for Issuing VAT Invoices at the designated window of the tax service hall. When a natural person applies for invoicing, he/she shall submit his/her identity certificate and a copy.
4. Other taxpayers invoice on their behalf, submit business license or tax registration certificate or organization code certificate with uniform social credit code, identity certificate of agents and their copies, pay value-added tax at the same window, declare and pay relevant taxes at the designated local tax window, and collect invoices at the designated national tax window with relevant tax payment certificates.
reference data
Sogou encyclopedia Qq browser [reference time 2018-1-14]
Jiangsu Provincial State Taxation Bureau Electronic Taxation Bureau Declaration Operation Process
Jiangsu Provincial State Taxation Bureau Electronic Taxation Bureau Declaration Operation Process
Jiangsu Provincial State Taxation Bureau is the national taxation authority in Jiangsu Province, which is vertically managed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Mainly responsible for the collection and management of central tax, central and local taxes, including: value-added tax, consumption tax, financial insurance business tax, corporate income tax of central enterprises and enterprises newly established after 2002, income tax of foreign-invested enterprises and foreign enterprises, personal income tax on savings deposit interest, vehicle purchase tax, and also responsible for the management of export goods tax refund. The following is the operation flow of Jiangsu State Taxation Electronic Taxation Bureau that I brought to you. Welcome to reading.
Jiangsu Provincial State Taxation Bureau Electronic Taxation Bureau Declaration Operation Process
1. Log in to the electronic tax bureau.
Website: or Baidu search "Jiangsu National Tax Electronic Taxation Bureau". Note: the browser uses Google browser IE8.0 or above, or Firefox browser, and click "Login" in the upper right corner; User name: tax number; Password: the last six digits of the user name.
2. Add an application
If there is no declaration form in the system, you can add a declaration form through the application center.
Application Center-Add an application, and then go to My Application Center to open the report.
Step 3 declare
Enter the declaration main interface, click the data initialization button, and it will prompt "Data initialization succeeded".
Step 4 fill in the form
After "Initializing Data Successfully", open the declaration form, fill in the form according to your own needs, and click "Save All". It is not recommended to "temporarily store this form" at every step.
Step 5 declare
Click the declare button, and the system will display "Being Accepted". Click Refresh until the system displays "successful declaration", which means successful declaration.
Step 6 deduct
After the declaration is successful, the taxpayer can click "tax to be paid" for manual deduction. You can also wait for the subsequent automatic deduction by the system. Click "Pay Tax" to open the following interface. Press □ first, and then click Pay.
7, report printing
Click "Information Inquiry" and then click "Declaration Inquiry" to open the following interface. Click "View" to print the report directly, and you need to click "Preview". Note: The picture version is PDF, and you need to download a PDF reader.
Extended content:
Jiangsu Provincial State Taxation Bureau Electronic Taxation Bureau declaration operation instructions
According to the work promotion plan of Electronic Taxation Bureau of Jiangsu Provincial State Taxation Bureau: in 20 17 years, all taxpayers in our city can apply for tax returns through "Jiangsu Electronic Taxation Bureau", and those who have opened the online tax service hall will be transferred to the electronic taxation bureau system in batches during the year. Since May 1 2006, taxpayers of newly established units and families solely responsible for the original local tax reform have used the Jiangsu State Taxation Electronic Taxation Bureau system for online declaration. Thank you for your support to the national tax work!
Taxpayers can enter Jiangsu National Tax Electronic Taxation Bureau by entering the website.
After entering the new electronic tax bureau, click Login in the upper right corner or User Login in the upper left corner to log in. The user name is the taxpayer's tax registration number, and the initial password is 6 digits after the legal person's ID card. The initial password opened in the window is 123456. Please change the password in time.
1. Monthly declaration of VAT general taxpayer:
After the taxpayer logs in to the new electronic tax bureau, click My Application on the menu bar at the top left. After entering the application, choose to click Monthly Application of VAT General Taxpayer.
After entering the application, you can see the taxpayer's period, declaration status, deadline and other information. Click to enter the declaration page, click data initialization before entering the report, and click Modify to enter the report after the initialization is successful.
Under normal circumstances, ordinary taxpayers need to fill in the main table, schedule 1 and schedule 2, and click the data preparation area at the top of the report to import the certified input invoices for their respective periods.
Click "Save All" at the top of the report after completing the form, then click "Return" to declare, and then click "Refresh" to update the declaration status.
After the declaration, if the taxpayer needs to pay taxes, he can enter the page of tax to be paid according to the system prompt or declare payment from the left menu bar-tax to be paid enters the page of payment, select the payment form and click the payment button.
3-5 days after the payment is successful, you can declare the payment-tax payment voucher, query and print the tax payment voucher.
2. Monthly/quarterly declaration of small-scale VAT taxpayers can refer to the declaration procedures of general taxpayers.
3. Information inquiry
Click information query-declaration query, query and print the declaration form.
4. Use of general functions
Qingtian message import: if the taxpayer enterprise needs to import Qingtian message, it can select the local file to upload in the general function-Qingtian export report import, and click Import.
Collecting agricultural products invoice: click General Function-Collecting Agricultural Products Invoice, click Add, enter agricultural products invoice information, and click Save.
Upload customs tax payment voucher: click General Function-Upload Customs tax payment voucher, select the local document to upload, and click Upload.
Customs inspection details query: after uploading the customs tax payment voucher, if you need to query the details, you can click General Functions-Customs Inspection Details Query, select the submission month, and click Query.
Download of customs inspection notice: If you need to download the customs inspection notice after the customs inspection has passed, you can click General Function-Customs Inspection Notice Download, select the inspection month, and click the Customs Inspection Notice to download.
Online billing application process of online tax service hall of Jiangsu Provincial State Taxation Bureau
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China released "
1. Handling process: In the tax service hall where the Local Taxation Bureau entrusts the State Taxation Bureau to collect taxes and fees, the taxpayer shall handle it in the following order. Submit the Tax Declaration Form for Issuing VAT Invoices at the designated window of the Tax Service Office of the State Administration of Taxation. See the attachment. A natural person applies for issuing invoices on behalf of the IRS and submits an ID card and a copy.
2. Other taxpayers apply for issuing invoices on their behalf, submit business licenses loaded with unified social credit codes, or tax registration certificates or organization code certificates, identity documents of managers and their copies, and declare and pay value-added tax and other related taxes in the same window.
3. Taxpayers who receive invoices at the same window shall handle them in the following order in the tax service hall jointly established by national tax and local tax, and submit the Tax Declaration Form for Issuing VAT Invoices at the designated window of the tax service hall. When a natural person applies for invoicing, he/she shall submit his/her identity certificate and a copy.
4. Other taxpayers invoice on their behalf, submit business license or tax registration certificate or organization code certificate with uniform social credit code, identity certificate of agents and their copies, pay value-added tax at the same window, declare and pay relevant taxes at the designated local tax window, and collect invoices at the designated national tax window with relevant tax payment certificates.
reference data
Sogou encyclopedia Qq browser [reference time 2018-1-14]
Jiangsu Provincial State Taxation Bureau Online Taxation Service Hall
Step 1: Search the online tax service hall of Jiangsu Provincial State Taxation Bureau in Baidu search. Find the first item in the search results, as shown in figure 1, and click to enter official website.
Step 2: After entering official website, drag the page to the position shown below the website, then find the business you want to handle, select the corresponding option, and click Enter to operate.
Step 3: Take VAT invoice inspection as an example. Click this option, enter the page shown in the big picture, enter all kinds of information needed, and then conduct business operations.
Extended data:
1. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of tax collection and management, and provide taxpayers with more high-quality, efficient and convenient services, according to the principle of combining "slimming" with "fitness", improve the structural layout and strength allocation, and build an optimized, efficient and unified tax collection and management system, the State Council issued the "National Tax, National Tax" in 20 18.
2. On the morning of June 15 of the same year, the State Taxation Bureau and Local Taxation Bureau of provinces and cities with separate plans merged and listed uniformly. On July 20th, all the new tax agencies at the provincial, city, county and township levels were listed.
3. Jiangsu Provincial State Taxation Bureau seized the opportunity to make major adjustments to the province's tax work, realizing one office, one network, one-click consultation and one set of information office, and gradually and fundamentally solving the problems of taxpayers running at both ends, reporting at both ends and checking at both ends from the institutional mechanism.
References:
Baidu encyclopedia-national tax and local tax merger
Jiangsu electronic taxation bureau
Jiangsu national tax online tax service hall electronic tax bureau address
Jiangsu State Taxation Online Tax Service Office Electronic Taxation Bureau Address:
Interim Measures for Special Additional Deduction of Individual Income Tax
Chapter I General Principles
Article 1 These Measures are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC).
Article 2 The special additional deductions for individual income tax as mentioned in these Measures refer to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the individual income tax law.
Article 3 The special additional deduction of individual income tax shall follow the principles of fairness, reasonableness, benefiting people's livelihood and simplicity.
Article 4 According to the changes of people's livelihood expenditures such as education, medical care, housing and pension, the scope and standard of special additional deduction shall be adjusted in a timely manner.
Chapter II Children's Education
Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month.
Academic education includes compulsory education, high school education and higher education.
The provisions of paragraph 1 of this article shall apply to children who have reached the age of 3 and are receiving preschool education before entering primary school.
Article 6 Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard, and the specific deduction method shall not be changed within a tax year.
Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant educational certification materials of overseas schools for future reference.
Chapter III Continuing Education
Eighth taxpayers in China to receive continuing education expenses, during the period of academic education according to the monthly 400 yuan quota deduction. The deduction period of continuing education with equivalent academic qualifications cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
Article 9 If an individual receives continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures, he may choose to be deducted by his parents or himself.
Article 10 Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.
Chapter IV Serious illness medical treatment
Article 11 In a tax year, the medical expenses related to the basic medical insurance incurred by taxpayers, the part of which the personal burden exceeds 1.5 million yuan after medical insurance reimbursement is deducted, shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
Twelfth medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.
The medical expenses incurred by taxpayers, their spouses and minor children shall be deducted separately in accordance with the provisions of Article 11 of these Measures.
Thirteenth taxpayers should keep the original bills related to medical service charges and medical insurance reimbursement for future reference. The medical security department shall provide patients with the information inquiry service of their annual medical expenses recorded by the medical security information system.