Under China’s current Individual Income Tax (IIT) special additional deduction policy, taxpayers who support parents aged 60 or older are eligible for the elderly care deduction—regardless of whether their parents receive a pension. This policy aims to alleviate the financial burden of family caregiving and reflects the government’s emphasis on elderly support.Specifically, only children may claim a standard monthly deduction of RMB 2,000. Non-only children must share the RMB 2,000 monthly deduction with their siblings, with each person’s share capped at RMB 1,000. Importantly, eligibility is not affected by whether the parents receive retirement income—as long as they are 60 years or older, their children may claim the deduction.To claim this benefit, taxpayers must provide relevant information—such as the dependent’s name, ID number, and relationship to the taxpayer—via the official Personal Income Tax mobile app or to their employer (the withholding agent). The deduction can be applied during either monthly pre-withholding or the annual tax reconciliation.In summary, the rule that ‘parents with pensions still qualify for the elderly care deduction’ is an inclusive tax relief measure that supports filial responsibility while reducing taxpayers’ overall tax liability.
根据中国现行个人所得税专项附加扣除政策，纳税人赡养年满60岁的父母，无论父母是否有退休金，均可依法享受赡养老人专项附加扣除。这一政策旨在减轻家庭赡养负担，体现国家对养老问题的重视。具体而言，纳税人为独生子女的，每月可按2000元标准定额扣除；为非独生子女的，则需与兄弟姐妹分摊每月2000元的扣除额度，每人分摊额度不得超过1000元。值得注意的是，父母是否领取退休金并不影响该项扣除资格——即使父母有稳定退休收入，只要年满60岁，子女仍可申报赡养扣除。申报时，纳税人需通过个人所得税APP或向扣缴义务人提供相关信息，包括被赡养人姓名、身份证号及与纳税人的关系等。该扣除可在预扣预缴或年度汇算清缴时享受。总之，‘父母有退休金也可填赡养专项扣除’是一项普惠性税收优惠政策，有助于弘扬孝道文化，同时切实降低纳税人税负。
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