12月确认个税这项扣除 明年到手钱变多

Core Viewpoint - The annual confirmation period for individual income tax special additional deductions has begun, impacting the disposable income of over 100 million people in the coming year [1] Group 1: Special Additional Deductions - The special additional deductions for individual income tax include child education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [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 carry-over" feature in the tax app to confirm their deductions for 2026 [5] Group 2: Compliance and Changes - Taxpayers must report any changes in their eligibility for special additional deductions, such as children graduating or reaching certain ages, to avoid penalties [6] - Failure to update deduction eligibility may result in back taxes, late fees, and potential fines if discrepancies are discovered [6] 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 tax revenue growth rate of 1.7% [6] - The 20th National Congress proposed reforms to the individual income tax system, aiming to create a fairer tax structure by expanding the scope of taxable income to include business and capital income [6]