最全！7项个税专项附加扣除一图搞定

Group 1 - The article discusses various tax deductions available for individuals, including continuing education expenses, medical expenses, housing loan interest, housing rent, elderly care, and childcare for infants under three years old [3][4]. - Continuing education expenses can be deducted at a rate of 400 yuan per month, totaling 3600 yuan per year, with specific eligibility criteria for individuals and their parents [3]. - Medical expenses exceeding 15,000 yuan in a tax year can be deducted, with a maximum limit of 80,000 yuan for actual expenses [3]. Group 2 - Housing loan interest for the first home can be deducted at a rate of 1000 yuan per month, with specific rules for married and unmarried taxpayers regarding who can claim the deduction [3]. - Housing rent deductions vary by city, with amounts set at 1100 yuan, 1500 yuan, and 800 yuan per month depending on the location [4]. - Elderly care expenses allow for a deduction of 3000 yuan per month for taxpayers supporting parents over 60 years old, with specific rules for sharing the deduction among siblings [4]. Group 3 - Childcare expenses for children under three years old can be deducted at a rate of 2000 yuan per month per child, with parents having the option to choose how to claim the deduction [4].