Core Viewpoint - The article emphasizes the importance of confirming the special additional deductions for personal income tax for the year 2026, which must be completed by the end of December 2023 through the personal income tax app [1][9]. Summary by Relevant Sections - Special Additional Deductions: Taxpayers are required to submit their special additional deduction information annually, with the current confirmation period running from December 1 to December 31 [4][9]. - Deduction Categories: The special additional deduction includes seven categories: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [9]. - App Functionality: The personal income tax app allows users to easily transfer their deduction information from 2025 to 2026, provided that family member identity verification is successful [6][8].
事关个税！这件事，一定要本月内完成
券商中国·2025-12-01 23:31