【12366问答】1月大征期热点政策可视答疑精选（二）

Group 1: Electronic Tax Bureau Operations - The process for applying for an adjustment of electronic invoice credit limit involves logging into the electronic tax bureau and navigating through specific menus to submit the application and check its approval status [1][2] - For opening a new business or relocating, the electronic tax bureau automates tax information confirmation and assigns the relevant tax authority based on registration information from the market supervision department [2][3] - To change the financial responsible person or tax reporting personnel, users can access the relevant section in the electronic tax bureau to submit the necessary changes [4] Group 2: Personal Income Tax Special Deductions - Taxpayers cannot simultaneously enjoy deductions for both housing loan interest and housing rent; they must choose one [7] - Parents cannot claim education deductions for children who have graduated from undergraduate studies and are not enrolled in a full-time graduate program [9] - Non-only children must share the monthly deduction limit of 3000 yuan among siblings, with each sibling's share not exceeding 1500 yuan [10] - The deduction for childcare for children under three years old starts from the month of birth until the month before the child turns three [10] Group 3: VAT Input Tax Deductions - For general taxpayers, accommodation expenses incurred during business trips can be deducted from input tax if proper invoices are obtained [19] - Accommodation expenses related to personal consumption or collective welfare, such as family visits or company-organized trips, are not eligible for input tax deductions [20][21] - If invoices for non-deductible expenses have been certified, adjustments must be made in subsequent tax declarations to avoid tax risks [22]