Core Points - The article emphasizes the upcoming deadline for confirming individual income tax special additional deductions for the year 2026, which is December 31, 2023 [2][17]. Group 1: Special Additional Deductions - Childcare for children under 3 years old allows a deduction of 2000 yuan per child per month [2]. - Child education also allows a deduction of 2000 yuan per child per month, with higher deductions available for families with multiple children [2]. - Elderly care deductions are set at 3000 yuan per month for only children, while non-only children can deduct a maximum of 1500 yuan per month per sibling [3]. - Housing loan interest can be deducted at 1000 yuan per month, while housing rent deductions vary by city, with amounts of 1500, 1100, or 800 yuan per month [4]. - Continuing education deductions are 400 yuan per month for degree education and 3600 yuan for vocational qualification education in the year of certification [5]. - Medical expenses exceeding 15,000 yuan within the scope of health insurance can be deducted up to a maximum of 80,000 yuan [5]. Group 2: Information Confirmation Process - Users can confirm their deductions by accessing the personal income tax app and selecting "2026年度专项附加扣除填报" [6]. - If previous information has been filled and there are no changes for the next year, users can simply click "一键带入" to complete the confirmation [7]. - For modifications to previously filled information, users can select the relevant deduction item in "填报记录" and click "修改" [7]. - New users or those needing to add items can select the appropriate project in the "专项附加扣除填报" module and follow system prompts for submission [7].
本月底截止,抓紧确认!事关你的收入
中国基金报·2025-12-28 14:43