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Notice of the State Council on Issuing the Interim Measures for the Additional Special Deductions for Individual Income Tax [Effective]
国务院关于印发个人所得税专项附加扣除暂行办法的通知 [现行有效]

Notice of the State Council on Issuing the Interim Measures for the Additional Special Deductions for Individual Income Tax 


(No. 41 [2018] of the State Council) (国发〔2018〕41号)

The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; all ministries and commissions of the State Council; and all institutions directly under the State Council: 各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
The Interim Measures for the Additional Special Deductions for Individual Income Tax is hereby issued to you for your conscientious implementation. 现将《个人所得税专项附加扣除暂行办法》印发给你们,请认真贯彻执行。
State Council 国务院
December 13, 2018 2018年12月13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
Chapter I General Provisions 

第一章 总  则

Article 1 The Interim Measures for the Additional Special Deductions for Individual Income Tax are developed in accordance with the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the “Individual Income Tax Law”).   第一条 根据《中华人民共和国个人所得税法》(以下简称个人所得税法)规定,制定本办法。
Article 2 For the purpose of the Measures, the “additional special deductions for individual income tax” refer to the six types of additional special deductions: the expenses for children's education, expenses for continuing education, medical expenses for serious diseases, mortgage interest, house rent, and elderly care expenses, etc., as provided for in the Individual Income Tax Law.   第二条 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、住房贷款利息或者住房租金、赡养老人等6项专项附加扣除。
Article 3 The additional special deductions for individual income tax shall be carried out in line with the principles of being fair, reasonable, conducive to people's livelihood, and easy and simple to implement.   第三条 个人所得税专项附加扣除遵循公平合理、利于民生、简便易行的原则。
Article 4 The scope of and the standard for the additional special deductions shall be adjusted promptly where the expenses for people's livelihood, such as education, housing, medical treatment and elderly care, etc., change.   第四条 根据教育、医疗、住房、养老等民生支出变化情况,适时调整专项附加扣除范围和标准。
Chapter II Children's Education 

第二章 子女教育

Article 5 Expenses for full-time academic education of a taxpayer's child shall be deducted to the extent of RMB 1,000 per month for each child.   第五条 纳税人的子女接受全日制学历教育的相关支出,按照每个子女每月1000元的标准定额扣除。
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). 学历教育包括义务教育(小学、初中教育)、高中阶段教育(普通高中、中等职业、技工教育)、高等教育(大学专科、大学本科、硕士研究生、博士研究生教育)。
The pre-school education for children from the age of three to primary school shall be governed by the provisions set forth in the first paragraph of this Article. 年满3岁至小学入学前处于学前教育阶段的子女,按本条第一款规定执行。
Article 6 The parents may choose to deduct by either parent100% of the allowable additional special deduction for children's education, or deduct it as per 50% of the deduction standard for the father and mother, respectively. The specific deduction method may not be changed within one taxable year.   第六条 父母可以选择由其中一方按扣除标准的100%扣除,也可以选择由双方分别按扣除标准的50%扣除,具体扣除方式在一个纳税年度内不能变更。
Article 7 Where the child or children of a taxpayer receives education overseas, the taxpayer shall retain relevant proofs and materials for future reference, such as admission letter of an overseas school and a student visa.   第七条 纳税人子女在中国境外接受教育的,纳税人应当留存境外学校录取通知书、留学签证等相关教育的证明资料备查。
Chapter III Continuing Education 

第三章 继续教育

Article 8 A taxpayer's expenses for continuing academic (degree) education in China shall be deductible to the extent of RMB 400 per month during the period of education, as is the standard rate. The deduction period for a same continuing academic (degree) education program shall not exceed 48 months. The 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 deductible to the extent of RMB3,600 per year in the year when he/she obtains the relevant certificate.   第八条 纳税人在中国境内接受学历(学位)继续教育的支出,在学历(学位)教育期间按照每月400元定额扣除。同一学历(学位)继续教育的扣除期限不能超过48个月。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的支出,在取得相关证书的当年,按照3600元定额扣除。
Article 9 Where an individual receives continuing academic (degree) education to earn a bachelor's degree or below and meets the deduction conditions specified under the present Measures, the said education expenses may be deducted from the taxable income of his/her parents, or from that of the student him- or herself.   第九条 个人接受本科及以下学历(学位)继续教育,符合本办法规定扣除条件的,可以选择由其父母扣除,也可以选择由本人扣除。
Article 10 Where a taxpayer receives continuing professional qualifications education for skilled personnel or continuing professional qualifications education for specialized technicians, he or she shall retain the relevant certificates and other materials for future reference.   第十条 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的,应当留存相关证书等资料备查。
Chapter IV Medical Treatment of Serious Diseases 

第四章 大病医疗

Article 11 Within a taxable year, a taxpayer's individual payment for medical expenses above RMB 15,000, which excludes the medical insurance reimbursement (namely, the part of payments made on his/her own within the scope of the medical insurance directory), shall be deducted to the extent of RMB 80,000 per year based on the actual situation when the taxpayer makes final settlement for individual income tax.   第十一条 在一个纳税年度内,纳税人发生的与基本医保相关的医药费用支出,扣除医保报销后个人负担(指医保目录范围内的自付部分)累计超过15000元的部分,由纳税人在办理年度汇算清缴时,在80000元限额内据实扣除。
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