Group 1 - Taxpayers enjoying child education special additional deductions must report the names of spouse and children, identification document types and numbers, and the current education stage and duration of the children [2][3] - For children studying abroad, taxpayers should retain supporting documents such as admission letters and study visas [3] - Taxpayers enjoying continuing education special additional deductions must report the education start and end dates, education stages, and for vocational qualification continuing education, the certificate name, number, issuing authority, and approval date [4][6] Group 2 - Taxpayers enjoying elderly support special additional deductions must report whether they are the only child, the monthly deduction amount, the names and identification document types and numbers of the supported individuals, and details of any co-supporters [8] - For taxpayers enjoying serious illness medical special additional deductions, they must report the identification document types and numbers, patient names, relationships, total medical expenses related to basic medical insurance, and the out-of-pocket amounts [10][11] - Taxpayers enjoying housing loan interest special additional deductions must report housing ownership information, address, loan type, bank, contract number, loan term, and first repayment date, including spouse details if applicable [12] - Taxpayers enjoying housing rental special additional deductions must report the rental property address, main work city, landlord's name and identification document type and number, or the landlord's unit name and taxpayer identification number, along with the rental duration [13][14]
一图了解:个人所得税7项专项附加扣除填报信息及留存备查资料
蓝色柳林财税室·2025-05-25 01:19