If taxpayer's children receive pre-school and academic education, deductions are made according to the standard quota of 12,000 CNY per child yearly (1,000 CNY per month).
Each parent can get 50% of the deduction. A couple may choose one person to get a 100% deduction. If a taxpayer has two children, the deduction can be doubled.
If a taxpayer receives an academic education, deductions are made according to the standard quota of 4,800 CNY per year (400 CNY per month). The overall period during which these deductions are applied cannot exceed 48 months.
The continuing education for the skilled and technical personnel is subject to the following deduction: 3,600 CNY per year in the year when the relevant certificates are obtained.
Individual payments which exceed 15,000 CNY and are registered by the social medical insurance management information system within one tax year are subject to a tax deduction according to the standard limit of 80,000 CNY per year.
Deductions for a taxpayer's medical expenses are given to the taxpayer. Whenever such expenses are incurred by the medical conditions of a taxpayer's minor child, deductions can be given to one of the parents.
If a taxpayer or their spouse uses a commercial bank or a housing provident fund to purchase housing for themselves or their spouse, the first set of housing loan interest expenses are subject to a deduction according to the standard of 12,000 CNY per year (1,000 CNY per month).
A couple may choose one person to get a 100% deduction.
If a taxpayer and their spouse do not have housing in the taxpayer's city of work, their housing rental expenses are subject to a deduction according to the following criteria:
If both spouses work in the same city, deduction can only be given to one of them. Taxpayers and spouses cannot combine mortgage interest deductions with rent deductions.
Taxpayer's expenses for parents and other legal guardians of 60 years of age and older are subject to deductions according to the following criteria: