How to declare personal income tax for the only child supporting his parents

The individual income tax declaration method for the only child to support his parents is as follows:

1. Taxpayers shall submit special additional deduction information for individual income tax to the tax authorities after the end of each tax year.

2, taxpayers can declare through online tax service hall and other channels.

3. Taxpayers need to provide the one-child certificate, proof of parents' identity and other related materials.

Personal income tax is levied as follows:

1. Comprehensive income tax system: This is the personal income tax collection method adopted by most countries at present. According to the source and amount of personal income, the taxable amount is calculated by adding all the income. Different income sources may have different tax rates and deduction standards.

2. Classified income tax system: This method divides personal income into different categories and calculates the tax payable for each category. For example, income such as salary, interest and rent can be calculated separately.

3. Progressive income tax system: This collection method sets different tax rates according to the income level of individuals. The higher the income, the higher the tax rate. The progressive income tax system can effectively adjust the income distribution gap and realize social equity.

To sum up, if the only child meets the statutory conditions, he can enjoy the special additional deduction for supporting the elderly. Taxpayers need to declare through the online tax service hall after the end of each tax year and provide relevant certification materials.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 22

Taxpayers can enjoy special additional deductions in accordance with regulations. The specific measures shall be formulated by the finance department of the State Council in conjunction with the taxation department of the State Council.

individual income tax law of the people's republic of china rules for its implementation

Article 46

Taxpayers shall, after the end of each tax year, submit the special additional deduction information of individual income tax to the tax authorities.

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