12月确认个税这项扣除，明年到手钱变多

Core Viewpoint - The article discusses the annual confirmation of personal income tax special additional deductions, which affects the disposable income of over a hundred million people in the upcoming year [3]. Group 1: Special Additional Deductions - The personal income tax APP has launched a feature for confirming special additional deductions for the year 2026, allowing taxpayers to enjoy tax benefits starting from January [6]. - Special additional deductions include child education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [8]. - Taxpayers must confirm their deductions in December, with amounts ranging from 400 to 3000 yuan per month for each category, to benefit from reduced tax payments in the following year [8]. Group 2: Changes in Deductions - Taxpayers can carry over their 2025 deduction information to 2026 using a one-click feature, but must update any changes to their circumstances to avoid losing deductions [8]. - If a taxpayer no longer meets the criteria for certain deductions, they must report this change to avoid penalties, including back taxes and fines [9]. Group 3: Tax Revenue Insights - In the first ten months of 2025, personal income tax revenue reached 1,336.3 billion yuan, reflecting an 11.5% year-on-year increase, significantly higher than the national tax revenue growth rate of 1.7% [9]. Group 4: Future Tax Reforms - The 20th National Congress proposed reforms to the personal income tax system, aiming to create a fairer tax structure by potentially including business income and capital gains in the taxable income scope [11].