房贷租金不可兼得！个税确认今日启动，最高可省税5400元

Core Insights - The confirmation of individual income tax special deductions for the 2026 fiscal year has begun, impacting taxpayers' monthly disposable income starting from December 1, 2025 [1] - Investors focusing on cash flow optimization should prioritize tax deduction items in their year-end financial planning [1] Tax Deduction Confirmation - The confirmation process includes seven special deductions such as child education, continuing education, and major medical expenses, which must be verified through the "Individual Income Tax App" [3] - There are strict exclusivity and fixed limit rules for various deductions, and any mistakes could lead to tax risks or loss of benefits [3] - For child education and care for children under three, parents must agree on the deduction ratio, with options for 100% by one parent or 50% each, which cannot be changed within a tax year [3] - Housing-related deductions are prone to errors; if both spouses work in the same city without owning a home, only one can claim rent deductions [3] - In terms of mortgage interest, only one spouse can claim 100% of the deduction for homes purchased after marriage, and both cannot claim mortgage interest and rent deductions in the same year [3] - For elderly care deductions, if the taxpayer has siblings, they cannot claim the deduction as an only child unless all siblings have passed away [3] Tax-Advantaged Pension Accounts - The personal pension account is another tax-advantaged tool, with a contribution limit of 12,000 yuan per year, providing tax deductions ranging from 360 yuan to 5,400 yuan for maximum contributions [4] - Financial institutions are shifting focus from account openings to contribution amounts, indicating a competitive market environment [4] - Banks are offering tiered incentives for contributions, including cash rewards for first-time depositors, reflecting a shift from acquiring customers to enhancing customer engagement [4] Expansion of Investment Options - New stable investment options for personal pensions will be introduced, with eligible savings bonds included in the investment scope starting June 1, 2026 [5] - This policy change offers more choices for risk-averse investors, helping to balance the safety and returns of retirement assets [5]