Individual income tax deduction is related to people's "money bag". Recently, on the hot topic section of the home page of the personal income tax app, there was a new "confirmation of special additional deduction in the next year", and the tax department shouted to the taxpayer to confirm the relevant deduction information. Zhang Yiqun, vice chairman of the performance management committee of the China Institute of finance, told the Securities Daily that since the implementation of the special additional deduction policy for individual income tax, on the one hand, the tax burden of residents' families in six aspects such as education, medical treatment, housing and support has been significantly reduced, their ability to pay has been greatly improved, and their quality of life has been effectively improved; On the other hand, the improvement of household consumption capacity has also driven the growth of consumption in the whole society, which has played an important role in realizing the economic transformation and development driven by consumption. He Daixin, director of the Financial Research Office of the Institute of financial strategy of the Chinese Academy of Social Sciences, told the Securities Daily that the introduction of the special additional deduction mode has made the differentiated design of individual income tax a reality, reflected the concern for personal and family life, and is an important step in the construction of modern tax system. Since then, the individual income tax reform is no longer limited to the adjustment of exemption, but has a new method of special additional deduction. It should be noted that the tax payment method of the year-end bonus next year will also usher in changes. According to the relevant regulations of the Ministry of Finance and the State Administration of Taxation, if the annual one-time bonus obtained by individual residents meets the national regulations, it shall not be incorporated into the comprehensive income of the current year before December 31, 2021. The applicable tax rate and quick calculation deduction shall be determined by dividing the annual one-time bonus income by the amount obtained in 12 months according to the monthly converted comprehensive income tax rate table attached to this notice, Tax is calculated separately. From January 1, 2022, the annual one-time bonus obtained by individual residents shall be incorporated into the comprehensive income of the current year to calculate and pay individual income tax. He Daixin said that the annual one-time bonus in 2019, 2020 and 2021 can be apportioned to each month, which is conducive to the application of lower tax rates. From 2022, some people with relatively high income will face tax rate increase. In addition, from the policy information released at present, a new item of special additional deduction of individual income tax is expected in the next step: in August this year, the executive meeting of the State Council made it clear to promote the inclusion of infant care service fees under the age of 3 into the special additional deduction of individual income tax. (outlook new era)