事关收入，明天截止！60个热点问答请查看

Group 1: Child Education Deductions - The range of children eligible for deductions includes biological children, non-marital children, adopted children, stepchildren, and minors under guardianship [2] - The deduction subject for child education is the legal guardian, which includes biological parents, stepparents, and adoptive parents [3] - The standard deduction for child education is set at 24,000 yuan per year (2,000 yuan per month) for each child [4] - Parents can choose to allocate the deduction either fully to one parent (2,000 yuan per month) or split it equally (1,000 yuan per month each) [5] - Deductions apply regardless of whether the child is in public or private schools [6] - Parents with multiple children can choose different deduction methods for each child [8] - Continuous education during the transition from high school to university is eligible for deductions [9] Group 2: Continuing Education Deductions - The scope of continuing education deductions includes expenses for degree education within China, with a monthly deduction of 400 yuan, limited to 48 months [10] - The deduction subject for continuing education is primarily the taxpayer, with some allowances for parents to claim deductions for their children [11] - If a taxpayer obtains a professional qualification certificate while pursuing degree education, they can claim both deductions, totaling up to 8,400 yuan in a year [13] Group 3: Major Medical Expenses Deductions - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [18] - Medical expenses for the taxpayer's spouse and children can be deducted, but not for parents [20] - Taxpayers must retain medical service receipts and can check their medical expenses through the healthcare management system [21] Group 4: Housing Loan Interest Deductions - Deductions apply to interest on loans for purchasing a first home in China, with a standard deduction of 1,000 yuan per month for up to 240 months [27] - Couples can choose to deduct interest from one loan or split it between two loans, but cannot claim both housing loan interest and rental deductions in the same year [29][37] - If a taxpayer has not previously claimed a deduction for a first home loan, they can claim it for a second home loan at the first home loan interest rate [30] Group 5: Housing Rent Deductions - Taxpayers can deduct rent expenses if they do not own a home in their primary work city [32] - The deduction is claimed by the tenant who signed the lease, and couples in different cities can each claim deductions [33][36] - Rent deductions cannot be claimed simultaneously with housing loan interest deductions [37] Group 6: Elderly Care Deductions - Taxpayers can deduct expenses for supporting parents over 60 years old or grandparents over 60 years old if their parents have passed away [41] - The standard deduction for only children is 3,000 yuan per month, while non-only children must share this amount with siblings [42] - Parents can only claim deductions if at least one parent is over 60 years old [48] Group 7: Childcare Deductions - The deduction for childcare for children under 3 years old is 2,000 yuan per month [51] - Parents can choose to allocate the deduction fully to one parent or split it equally [52] - Parents can claim both childcare and education deductions in the same year if the child transitions from childcare to education [54] Group 8: General Information on Deductions - Taxpayers can choose to provide deduction information to their employer or claim it during annual tax reconciliation [56] - The deduction year must be specified, and taxpayers need to confirm their deduction information annually [57] - If discrepancies arise in the claimed deduction amounts, taxpayers should verify their information and consult tax authorities if necessary [58]