【12366问答】近期个人所得税专项附加扣除问答，一起来看吧~

Group 1 - The article discusses various tax-related inquiries from taxpayers regarding individual income tax special deductions, including education expenses and medical expenses [1][2] - It clarifies that for children studying abroad, only domestic education expenses are eligible for deductions, while foreign education expenses do not qualify [1] - The article outlines that couples can choose to deduct medical expenses either fully from one spouse or split the deduction, with a maximum of 80,000 yuan per person [2] Group 2 - The article explains how couples with pre-marital housing loans can deduct interest, allowing for either full deduction from one property or a 50% split between both properties [2] - It states that for a combination loan involving both provident fund and commercial loans, if one part is at the first home loan rate, the interest can be deducted [2] - It specifies that non-only children cannot exceed a monthly deduction of 1,500 yuan when sharing the elderly support deduction among siblings [2] Group 3 - The article introduces the implementation of the "Individual Business Credit Evaluation Indicators" standard, effective December 1, 2023, aimed at alleviating financing difficulties for individual businesses [10][12] - It details that the credit evaluation indicators will include basic and specialized indicators, reflecting the credit status of individual businesses [13][15] - The standard aims to facilitate simplified regulation and targeted support policies for creditworthy individual businesses, enhancing their operational vitality [26][28]