Deduction Items
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Scope of Application
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Deduction Methods
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Deduction Criteria
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Deduction Period
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Deduction Subject
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Backup Data
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Remarks
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Children’s Education
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Pre-school Education Expenditure
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3 years old to the age before preliminary school
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Quota Deduction
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RMB1,000 per child per month
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RMB12,000 per child per year
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From the month the child reaches 3 years old to the month before preliminary school
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1. Parents (legal guardians) with 50% deduction each; or
2.One selected parent with full amount deduction;
3. Deduction subject cannot be changed within one taxation year.
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For children studying abroad, relevant educational materials like letter of admission and visa for study abroad shall be kept.
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1. Education place includes China and oversea countries and jurisdictions; 2. Education period includes winter and summer vacations and suspension of schooling caused by illness or other non subjective reasons with the name kept on the books.
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Formal Schooling Expenditure
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Full-time schooling, including preliminary school, junior and senior middle school, secondary vocational school, technician school, junior colleague, undergraduate, postgraduate and doctoral education
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From the month of enrolling to the month education ended
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Continuing Education
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Continuing Formal Schooling Expenditure
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Continuing education attended in China
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Quota Deduction
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RMB400/month
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RMB4,800/year
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From the month of enrolling to the month education ended, for the same degree education, the deduction period cannot be longer than 48 months.
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1. Educatee obtaining continuing education;
2. For undergraduate and lower levels of continuing education, the educatee’s parents could enjoy the deduction.
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Skilled Staffs Occupational Qualifications Continuing Education Expenditure
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The year the occupational qualification certificate obtained
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RMB3,600/year
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The year the occupational qualification certificate obtained
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Staff obtaining the certificate
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Occupational Qualification Certificates
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Professional Technicians Occupational Qualifications Continuing Education Expenditure
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Critical Illness Medical Expenses
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Basic medical insurance related medical expenditure to be borne by the patient after deduction of the part reimbursed by medical insurance
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Deducted as incurred with the limits
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The limit is RMB80,000/year. Within the limit, deducted as incurred.
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The year medical expenditure incurred and recorded by medical insurance system
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1. Patient or his/her spouse;
2. Critical illness medical expenses paid for underaged children shall be deducted by one parent.
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Original and copies of medical expenditure bills and medical insurance reimbursement receipts, or detailed list of medical expenditure
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Declared and deducted during the annual income clearance made during 1st March to 30th June of the following year
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| Housing Mortgage Interest |
Interest paid for commercial mortgage or housing provident fund mortgage used for purchasing first house property by taxpayer or his/her spouse in China |
Quota Deduction |
RMB1,000/month |
RMB12,000/year |
1. From the month of repayment as stipulated by the mortgage agreement to the month the mortgage is repaid in full amount or the termination of mortgage agreement;
2. The deduction period shall be no more than 240 months. |
1. Borrower (if single);
2. Husband and wife with 50% deduction each or one selected party with full amount of deduction;
3. Deduction subject cannot be changed within one taxation year. |
Mortgage agreement, mortgage repayment expenditure vouchers. |
Special deduction for housing mortgage interest and housing rents cannot be enjoyed simultaneously. |
| Housing Rent |
Housing rents expenditure incurred in the main working city (or habitual residence city) where the taxpayer owns no house property |
Big city |
Municipality directly under the central government; provincial capital; municipalities with independent planning status and other cities designed by the State Council. |
Quota Deduction |
RMB1,500/month |
RMB18,000/year |
From the month the rent period as stipulated by lease starts to the month the lease expires. In case lease is terminated before its expiry, deduction shall refer to the actual rent period. |
1. Tenant (if single);
2. Tenant if the husband and the wife’s main working city is the same;
3. deducted separately if the husband and the wife’s main working city is different. |
Lease Agreements or Contracts |
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| Medium-size city |
Cities with registered population of over 1 million |
RMB1,100/month |
RMB13,200/year |
| Small city |
Cities with registered population of no more than 1 million |
RMB800/month |
RMB9,600/year |
| Elderly Care |
1. One or more parents at the age of 60 years or older;
2. Expenses used to care the elderly whose children are dead |
Single child |
Quota Deduction |
RMB2,000/month |
RMB24,000/year |
From the month the dependent reaches 60 years old to the end of year the support duty terminated. |
The supporter |
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| Non-single child |
No more than RMB1,000 per month per supporter |
No more than RMB12,000 per year per supporter |
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Deduced by supporters:
1. share equally;
2. share as agreed;
3. share as designated by the dependent;
4. Deduction subject cannot be changed within one taxation year. |
Written agreement for agreed and designated share |
1. Written agreement shall be signed for agreed and designated share.
2. Designated share prevails where there is any inconsistency. |
