Group 1 - The article discusses the functionality of the personal income tax APP and the electronic tax bureau for confirming special additional deductions for the year 2026, allowing taxpayers to carry forward their 2025 deduction information easily [5][6] - Taxpayers are required to submit their special additional deduction information annually, and if there are no changes, they can use the "one-click carry forward" feature to transfer their information from 2025 to 2026 [5][6] - The article outlines various categories of special additional deductions, including child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [5][6] Group 2 - The article emphasizes that taxpayers must confirm or fill out their special additional deduction information through the personal income tax APP from December 1 to December 31 of the previous year [17] - It provides details on the major medical expense deduction, stating that taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan during annual tax settlement [21][31] - The article clarifies that medical expenses for a taxpayer's spouse or minor children can also be deducted, and it is important to retain relevant medical service receipts for verification [25][22]
一图看懂!个税扣除信息确认最后2天,这样操作→
蓝色柳林财税室·2025-12-30 07:19