【关注】个税专项附加扣除常见误区详解

Group 1 - The article clarifies common misconceptions regarding individual income tax special additional deductions, aiming to simplify the tax declaration process for taxpayers [2][4][11] - Parents with multiple children can choose different deduction methods for each child under three years old [3] - For children transitioning from high school to university, parents can still claim education deductions during the summer months [5] Group 2 - Taxpayers can simultaneously claim deductions for both educational and vocational training expenses within the same tax year, totaling up to 8,400 yuan [8] - Only education expenses incurred within China are eligible for deductions; expenses from abroad do not qualify [10] - Medical expenses for taxpayers' spouses and children can be deducted, but expenses for parents are not included in the deduction scope [12][14] Group 3 - Only the individual who signed the rental contract can claim housing rental deductions, even in shared housing situations [16] - Taxpayers and their spouses cannot simultaneously claim deductions for both housing loan interest and rental expenses within the same tax year [18] Group 4 - The standard deduction for elderly parents is fixed at 3,000 yuan per month, regardless of the number of parents being supported [20] - Deductions for supporting in-laws or grandparents are not permitted under current regulations [22] Group 5 - From January 1, 2026, to December 31, 2027, taxpayers selling their homes and purchasing new ones within one year can receive a tax refund on the income tax paid on the sale [30] - To qualify for the tax refund, the sale and purchase must occur within the same city, and the taxpayer must be one of the property owners of the new home [31] - The refund amount is calculated based on the income tax paid on the sale, with specific rules for different purchase amounts [33]