半两财经 |2026年度个税扣除确认即将开始 年底前这事要记得做

Core Points - The annual confirmation of individual income tax special additional deductions is crucial for taxpayers to accurately enjoy tax benefits in the following year [1][2] - Taxpayers must confirm their special additional deduction information from December 1 to December 31, 2025, for the 2026 tax year [2] - Various special additional deductions are available, including those for children's education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [2][3] Group 1: Tax Deduction Confirmation - Taxpayers must confirm their special additional deduction information annually to ensure accurate tax benefits [1][2] - Failure to confirm will result in the suspension of deductions by the withholding agent starting January of the following year [2] - The confirmation process can be simplified through the personal income tax app, allowing for easy updates if there are changes in deduction information [2] Group 2: Types of Deductions - The special additional deductions include seven categories that can significantly reduce taxable income [2][3] - For example, a taxpayer with a monthly salary of 10,000 yuan can deduct 5,000 yuan through various deductions, potentially eliminating their taxable income [3] - The new personal pension tax deduction policy will be implemented nationwide in December 2024, providing additional tax relief for eligible taxpayers [2] Group 3: Specific Deduction Policies - The elderly care deduction applies to parents aged 60 and above, regardless of their income status [3] - Taxpayers can claim deductions for continuing education only if the qualifications obtained are listed in the National Occupational Qualification Directory [4] - Rent deductions are available for taxpayers without home ownership in their primary work city, with specific rules for couples regarding who can claim the deduction [4]