个税专项附加扣除信息确认今日开始
Sou Hu Cai Jing·2025-12-01 08:23

Core Points - The article discusses the confirmation process for individual income tax special additional deductions for the year 2026, which must be completed by the end of December 2023 [1][2] - Residents who meet the criteria can use the personal income tax app to confirm their deduction information [1][2] Summary by Category Confirmation Process - Residents can confirm their 2026 special additional deduction information through the personal income tax app [1] - If there are no changes from the previous year, users can simply click "one-click carryover" to complete the confirmation [1][7] - For modifications, users can select the relevant deduction item in the "filing records" and click "modify" [1] - New items can be added by selecting the appropriate project in the "special additional deduction filing" module [1] Deduction Standards - The deduction standards for various categories are as follows: - Child education and childcare for children under three years: 2000 yuan per month per child [11] - Elderly care: 3000 yuan per month, with independent children receiving the full amount and non-independent children sharing the deduction [11] - Continuing education: 3600 yuan for vocational qualifications in the year of certification, and 400 yuan per month during the study period for degree education [11] - Major medical expenses: Actual expenses exceeding 15000 yuan, up to a maximum of 80000 yuan [11] - Housing loan interest: 1000 yuan per month [11] - Housing rent: 1500, 1100, or 800 yuan per month, depending on city size [11]