注意!个税专项附加扣除这些热点问答要关注
蓝色柳林财税室·2026-01-03 01:44
Group 1 - The article emphasizes the approaching deadline for confirming individual income tax special additional deductions for the year 2026, providing guidance to taxpayers for efficient information verification and reporting [2]. - It clarifies that summer and winter vacations are included in the deduction period for children's education special additional deductions, even if the student is on a leave of absence due to illness or other non-subjective reasons [4]. - The article states that continuing education expenses incurred abroad do not qualify for the special additional deduction, as the policy only applies to education received within China [4].