个税专项附加扣除要点——大病医疗篇

Group 1 - Taxpayers can deduct medical expenses incurred for themselves or their spouses, with a maximum deduction limit of 80,000 yuan per person, totaling 160,000 yuan for couples [5] - Medical expenses for minor children can be deducted by either parent, but the deduction method cannot be changed within a tax year [4][5] - Taxpayers must retain original or copied receipts for medical services and insurance reimbursements for reference during annual tax reconciliation [4] Group 2 - The tax obligation for sales transactions occurs on the day the payment is received or the sales receipt is issued [18][19] - For transactions involving donated goods, the tax obligation arises on the day the goods are dispatched [21] - The tax obligation for imported goods is established on the day of customs declaration [23]