【12366近期热点问答】12月9日~12月16日

Group 1 - The taxpayer is not the parent of a minor child but can still report the child's information to enjoy the special additional deduction for children's education if they are the guardian [2] - A taxpayer whose father is deceased and is an only child can report their grandfather's information for the elderly support special additional deduction, as the policy allows for grandparents to be considered if both parents are deceased [2] - If one of two children lacks the ability to support their parents, the remaining child cannot claim the full 3000 yuan elderly support deduction alone; the deduction must be shared among siblings [3] Group 2 - Taxpayers can download the electronic tax bureau app by searching for "电子税务局" in mobile app stores and following the registration process [4] - The electronic tax bureau app allows for the declaration and payment of various taxes, including corporate income tax, vehicle purchase tax, and other related business activities [5] - Businesses can issue invoices through the electronic tax bureau app by logging in and navigating to the appropriate section for invoice issuance [6][7]