12月确认个税这项扣除，明年到手钱变多

Core Viewpoint - The confirmation period for the 2026 special additional deductions for individual income tax has begun, impacting the disposable income of over a hundred million people starting from January next year [1]. Group 1: Special Additional Deductions - The special additional deductions include child education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three [5]. - Taxpayers must confirm their special additional deduction information for the next year in December, with amounts ranging from 400 to 3000 yuan per month for each deduction [5]. - If the deduction information remains unchanged from the previous year, taxpayers can use the "one-click carryover" feature in the tax app to transfer their current year's information to 2026 [5]. Group 2: Changes in Deduction Eligibility - Taxpayers should update their deduction information if there are changes in eligibility, such as parents turning 60 or children reaching the age of three, which affects the type of deductions they can claim [6]. - Individuals must also report any changes that disqualify them from certain deductions, such as a child graduating from university, to avoid penalties and ensure compliance [7]. Group 3: Tax Revenue and Reforms - In the first ten months of 2025, individual income tax revenue reached 1.3363 trillion yuan, a year-on-year increase of 11.5%, significantly higher than the national average tax revenue growth of 1.7% [7]. - The 20th National Congress proposed reforms to the individual income tax system, aiming to create a fairer tax structure by potentially including business income and capital gains in the taxable income scope [7].