山西：一图了解个人所得税专项附加扣除

Core Viewpoint - The article discusses the special additional deductions for individual income tax in China, detailing the various categories and their respective deduction standards. Group 1: Special Additional Deductions Overview - Special additional deductions include: child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly support, and childcare for children under three years old [2]. Group 2: Child Education Deductions - Child education expenses cover both preschool and formal education, with a deduction standard of 2000 yuan per month for each child [4]. - Parents can choose to deduct 50% each or one parent can claim the full amount [4]. Group 3: Continuing Education Deductions - Continuing education expenses allow for a deduction of 3600 yuan per year for vocational qualifications and 400 yuan per month for formal education, with a maximum of 48 months [6]. Group 4: Major Medical Expenses Deductions - Major medical expenses are deductible for amounts exceeding 15,000 yuan, with a maximum deduction limit of 80,000 yuan per year [9]. Group 5: Housing Loan Interest Deductions - Deductions for housing loan interest are capped at 1000 yuan per month for the first home, applicable for up to 240 months [12]. Group 6: Housing Rent Deductions - Housing rent deductions vary by city population, with standards of 1500 yuan per month for cities with over 1 million residents, 1100 yuan for cities with under 1 million, and 800 yuan for other areas [15]. Group 7: Elderly Support Deductions - Deductions for supporting elderly parents over 60 years old are set at 1500 yuan per month for non-only children and 3000 yuan for only children [16]. Group 8: Childcare Deductions - Childcare expenses for children under three years old are deductible at 2000 yuan per month per child, with parents able to choose how to claim the deduction [17].