Core Points - The confirmation of individual income tax special additional deductions for the year 2026 has begun as of December 1 [1] - Taxpayers must complete the confirmation process within December [1] Group 1: Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app [1] - If there are no changes from the previous year, taxpayers can use the "one-click carry-over" feature to confirm their information [1][8] - For modifications, taxpayers can select the relevant deduction item in the "filing records" and click "modify" [1] - New entries can be made by selecting the appropriate project in the "special additional deduction filing" module [1] Group 2: Deduction Standards - The deduction standards for various categories are as follows: - Child education and childcare for children under 3 years: 2000 yuan per month per child [11] - Elderly care: 3000 yuan per month for only children; non-only children must share the deduction, with a maximum of 1500 yuan per month per person [11] - Continuing education: 3600 yuan for vocational qualifications in the year of obtaining the certificate; 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] Group 3: Important Reminders - The confirmation period for individual income tax special additional deductions is from December 1 to 31 [11] - Eligible residents are encouraged to confirm their information within the specified timeframe [11]
今日起,个人所得税专项附加扣除信息确认开始啦!
Sou Hu Cai Jing·2025-12-01 08:40