| Notice by the Ministry of Finance and State Administration of Taxation of Soliciting Public Comments on the Interim Measures for Additional Special Deductions for Individual Income Tax ((Draft for Comment) | | 财政部、国家税务总局关于《个人所得税专项附加扣除暂行办法（征求意见稿）》向社会公开征求意见的通知 |
For purpose of implementing the new Individual Income Tax Law adopted by the Standing Committee of the National People's Congress on August 31, we have drafted and released the Interim Measures for Additional Special Deductions for Individual Income Tax ((Draft for Comment) for public comments. The public may send their opinions through the following channels prior to November 4, 2018: | |
为落实8月31日全国人大常委会审议通过的新个人所得税法，我们起草了《个人所得税专项附加扣除暂行办法（征求意见稿）》，现向社会公开征求意见。公众可以在2018年11月4日前，通过以下途径和方式提出意见： |
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| 1. Logging onto the "Information Management System for Soliciting Opinions on Financial Laws and Regulations" (http://lisms.mof.gov.cn/lisms/action/loginAction.do?loginCookie=loginCookie) on the homepage of the website of the Ministry of Finance of the People's Republic of China (http://www.mof.gov.cn) to send comments. | | 1.通过中华人民共和国财政部网站（网址是：http：//www.mof.gov.cn）首页《财政法规意见征集信息管理系统》（网址是：http：//lisms.mof.gov.cn/lisms/action/loginAction.do?loginCookie＝loginCookie）提出意见。 |
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| 2. Sending correspondence to the address: No.3 3rd Lane, Sanlihe South, Xicheng District, Beijing (Postal Code: 100820), the Law and Treaty Department of the Ministry of Finance, indicating the words "Soliciting Comments on the Additional Special Deductions for Individual Income Tax" on the envelope. | | 2.通过信函方式将意见寄至：北京市西城区三里河南三巷3号财政部条法司（邮政编码100820），并在信封上注明“个税专项附加扣除征求意见”字样。 |
Annex: Interim Measures for Additional Special Deductions for Individual Income Tax (Draft for Comment) | |
附件： 个人所得税专项附加扣除暂行办法（征求意见稿） |
Ministry of Finance | |
财政部 |
State Administration of Taxation | |
国家税务总局 |
October 20, 2018 | |
2018年10月20日 |
Interim Measures for Additional Special Deductions for Individual Income Tax | |
个人所得税专项附加扣除暂行办法 |
(Draft for Comment) | |
（征求意见稿） |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 The Interim Measures for Additional Special Deductions for Individual Income Tax (Draft for Comment) are hereby developed in accordance with the Individual Income Tax Law of the People's Republic of China. | | 第一条 根据《中华人民共和国个人所得税法》规定，制定本办法。 |
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| Article 2 Additional special deductions for individual income tax shall be deducted from the overall taxable income of a taxpayer in the current year. Those that cannot be deducted in full in the current year may not be carried forward to the next year for deduction. | | 第二条 个人所得税专项附加扣除在纳税人本年度综合所得应纳税所得额中扣除，本年度扣除不完的，不得结转以后年度扣除。 |
For the purpose of the Measures, “the additional special deductions for individual income tax” refers to the six types of additional special deductions of expenses for children's education, expenses for continuing education, medical expenses for serious diseases, housing mortgage interest, house rent, and elderly care expenses as provided in the Individual Income Tax Law. | |
本办法所称个人所得税专项附加扣除，是指个人所得税法规定的子女教育、继续教育、大病医疗、住房贷款利息、住房租金和赡养老人等6项专项附加扣除。 |
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| Article 3 The additional special deductions for individual income tax shall be carried out in line with the principles of fairness, reasonableness, convenience, alleviating taxpayers' burdens and improving people's livelihood. | | 第三条 个人所得税专项附加扣除遵循公平合理、简便易行、切实减负、改善民生的原则。 |
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| Article 4 The scope of and standard for the additional special deductions shall be adjusted promptly in light of changes to expenses for people's livelihood such as education, housing and medical treatment. | | 第四条 根据教育、住房、医疗等民生支出变化情况，适时调整专项附加扣除范围和标准。 |
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| Chapter II Additional Special Deduction for Children's Education | | 第二章 子女教育专项附加扣除 |
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| Article 5 Expenses for pre-school education and academic education of children of a taxpayer shall be deducted RMB12,000 for each child per year (RMB1,000 per month), as is the standard rate. | | 第五条 纳税人的子女接受学前教育和学历教育的相关支出，按照每个子女每年12000元（每月1000元）的标准定额扣除。 |
The pre-school education as mentioned in the preceding paragraph includes education from the age of three to primary school. The academic education includes compulsory education (primary school and junior middle school education), senior high school education (general senior secondary school and secondary vocational education) and higher education (junior college, undergraduate, postgraduate and doctoral education). | |
前款所称学前教育包括年满3岁至小学入学前教育。学历教育包括义务教育（小学和初中教育）、高中阶段教育（普通高中、中等职业教育）、高等教育（大学专科、大学本科、硕士研究生、博士研究生教育）。 |
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| Article 6 The additional special deduction for children's education shall be deducted as per 50% of the deduction standard for the father and mother of a child receiving education, respectively; upon agreement by the parents, it may be deducted as per 100% of the deduction standard for the father or the mother. The specific deduction method may not be changed within one taxable year. | | 第六条 受教育子女的父母分别按扣除标准的50%扣除；经父母约定，也可以选择由其中一方按扣除标准的100%扣除。具体扣除方式在一个纳税年度内不得变更。 |
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| Chapter III Additional Special Deduction for Continuing Education | | 第三章 继续教育专项附加扣除 |
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| Article 7 Expenses for continuing academic education of a taxpayer shall be deducted RMB4,800 per year (RMB400 per month), as is the standard rate, during the period of academic education. Expenses for the continuing education of professional qualifications of skilled personnel or the continuing education of professional qualifications of specialized technicians of a taxpayer shall be deducted RMB3,600 per year, as is the standard rate, in the year when he/she obtains relevant certificate. | | 第七条 纳税人接受学历继续教育的支出，在学历教育期间按照每年4800元（每月400元）定额扣除。纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育支出，在取得相关证书的年度，按照每年3600元定额扣除。 |
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| Article 8 For a same academic education program that meets the deduction conditions specified under the Measures as attended by an individual, the said education expenses may be deducted from the taxable incomes of the parents of the individual as expenses for children's education or from the taxable income of the individual himself/herself as expenses for continuing education. However, the said expenses may not be deducted repeatedly. | | 第八条 个人接受同一学历教育事项，符合本办法规定扣除条件的，该项教育支出可以由其父母按照子女教育支出扣除，也可以由本人按照继续教育支出扣除，但不得同时扣除。 |
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| Chapter 4 Additional Special Deduction for Medical Treatment of Serious Diseases | | 第四章 大病医疗专项附加扣除 |
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Article 9 Within a taxable year, the medical expenses exceeding RMB15,000 which are borne and paid by an individual (including the part of payments paid by the individual within and out of the scope of the medical insurance directory) as recorded in the social medical insurance management information system are medical expenses for serious diseases, which may be deducted at the standard limit of RMB60,000 per year based on the actual situation. The additional special deduction for medical treatment of serious diseases shall be deducted when a taxpayer makes final settlement of tax payment.
．．．．．． | | 第九条 一个纳税年度内，在社会医疗保险管理信息系统记录的（包括医保目录范围内的自付部分和医保目录范围外的自费部分）由个人负担超过15000元的医药费用支出部分，为大病医疗支出，可以按照每年60000元标准限额据实扣除。大病医疗专项附加扣除由纳税人办理汇算清缴时扣除。
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