Core Viewpoint - The article provides guidance on common mistakes related to the special additional deductions for individual income tax in China, emphasizing the correct reporting methods for various scenarios. Group 1: Childcare and Education Deductions - Parents cannot claim more than 100% of the deduction for childcare or education for the same child [1] - The deduction for childcare for children under 3 years is set at 2000 yuan per month, while for education, it is also 2000 yuan per month [1] - Deductions for children's education can only be claimed from the month of enrollment until the month of graduation [1] Group 2: Elderly Care Deductions - Non-only-child taxpayers can claim a maximum of 1500 yuan per month for each parent, with a total cap of 3000 yuan for all siblings [2] - The total deduction for elderly care cannot exceed 3000 yuan for each parent [1] Group 3: Continuing Education Deductions - Only expenses for continuing education that fall within the national vocational qualification directory are deductible [5] - Certificates obtained outside the policy scope, such as certain training certificates, are not eligible for deductions [4] Group 4: Medical Expense Deductions - Taxpayers can only deduct the portion of medical expenses that exceeds 15000 yuan, up to a limit of 80000 yuan, after insurance reimbursements [7] - Medical expenses for adult children are not deductible [7] Group 5: Housing Deductions - Taxpayers cannot claim both housing loan interest and housing rent deductions in the same tax year [9] - Taxpayers with their own housing in their main work city cannot claim housing rent deductions, even if they incur such expenses [10]
速通个税汇算 | 专项附加扣除易错情形
蓝色柳林财税室·2025-05-16 00:54