Group 1 - The article discusses common mistakes taxpayers make when confirming their eligibility for personal income tax special additional deductions for the upcoming year [2][3][4] - It emphasizes the importance of correctly reporting deductions related to children's education, medical expenses, housing loans, and elderly care [10][15][23] - The article outlines specific scenarios where taxpayers often misreport or misunderstand the rules, such as claiming deductions for parents' medical expenses or incorrectly reporting housing loan interest [10][18][20] Group 2 - Taxpayers are reminded that deductions for children's education can only be claimed if the child is actively enrolled in full-time education, and the termination date must be reported accurately [4][6] - The article clarifies that only the primary borrower can claim housing loan interest deductions, and couples cannot simultaneously claim both housing loan interest and rental deductions [15][18] - It also highlights that taxpayers with siblings cannot claim the independent child deduction for elderly parents, and must share the deduction limit with siblings [23][25]

Group 1 - The article discusses how to modify the declaration method for individual income tax special additional deductions for taxpayers receiving salary income [8] - Taxpayers can choose between two declaration methods: "through withholding agent declaration" or "annual self-declaration" [8] - If the "through withholding agent declaration" method is chosen, the employer can access the taxpayer's special additional deduction information for pre-tax deductions [8] - The "annual self-declaration" method means the employer cannot access the taxpayer's deduction information, and the taxpayer can only enjoy the deduction during the annual settlement [8] Group 2 - For taxpayers who only receive labor remuneration, manuscript remuneration, or royalties and need to enjoy special additional deductions, they must report the relevant information to the local tax authority between March 1 and June 30 of the following year [9] - These taxpayers can deduct the special additional deductions during the annual settlement declaration [9]

Group 1: Child Education Deductions - The range of children eligible for deductions includes biological children, non-marital children, adopted children, stepchildren, and minors under guardianship [2] - The deduction subject for child education is the legal guardian, which includes biological parents, stepparents, and adoptive parents [3] - The standard deduction for child education is set at 24,000 yuan per year (2,000 yuan per month) for each child [4] - Parents can choose to allocate the deduction either fully to one parent (2,000 yuan per month) or split it equally (1,000 yuan per month each) [5] - Deductions apply regardless of whether the child is in public or private schools [6] - Parents with multiple children can choose different deduction methods for each child [8] - Continuous education during the transition from high school to university is eligible for deductions [9] Group 2: Continuing Education Deductions - The scope of continuing education deductions includes expenses for degree education within China, with a monthly deduction of 400 yuan, limited to 48 months [10] - The deduction subject for continuing education is primarily the taxpayer, with some allowances for parents to claim deductions for their children [11] - If a taxpayer obtains a professional qualification certificate while pursuing degree education, they can claim both deductions, totaling up to 8,400 yuan in a year [13] Group 3: Major Medical Expenses Deductions - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [18] - Medical expenses for the taxpayer's spouse and children can be deducted, but not for parents [20] - Taxpayers must retain medical service receipts and can check their medical expenses through the healthcare management system [21] Group 4: Housing Loan Interest Deductions - Deductions apply to interest on loans for purchasing a first home in China, with a standard deduction of 1,000 yuan per month for up to 240 months [27] - Couples can choose to deduct interest from one loan or split it between two loans, but cannot claim both housing loan interest and rental deductions in the same year [29][37] - If a taxpayer has not previously claimed a deduction for a first home loan, they can claim it for a second home loan at the first home loan interest rate [30] Group 5: Housing Rent Deductions - Taxpayers can deduct rent expenses if they do not own a home in their primary work city [32] - The deduction is claimed by the tenant who signed the lease, and couples in different cities can each claim deductions [33][36] - Rent deductions cannot be claimed simultaneously with housing loan interest deductions [37] Group 6: Elderly Care Deductions - Taxpayers can deduct expenses for supporting parents over 60 years old or grandparents over 60 years old if their parents have passed away [41] - The standard deduction for only children is 3,000 yuan per month, while non-only children must share this amount with siblings [42] - Parents can only claim deductions if at least one parent is over 60 years old [48] Group 7: Childcare Deductions - The deduction for childcare for children under 3 years old is 2,000 yuan per month [51] - Parents can choose to allocate the deduction fully to one parent or split it equally [52] - Parents can claim both childcare and education deductions in the same year if the child transitions from childcare to education [54] Group 8: General Information on Deductions - Taxpayers can choose to provide deduction information to their employer or claim it during annual tax reconciliation [56] - The deduction year must be specified, and taxpayers need to confirm their deduction information annually [57] - If discrepancies arise in the claimed deduction amounts, taxpayers should verify their information and consult tax authorities if necessary [58]

大河报 今天（12月31日） 2026年度的 个人所得税专项附加扣除信息确认 即将截止 个人所得税专项附加扣除 有哪些种类？ 如何进行确认操作？ 一起了解 ↓↓↓ 个人所得税专项附加 扣除信息确认 具体如何操作？ 个人所得税专项附加扣除包括子女教育、继续教育、大病医疗、住房贷款利息或住房租金、赡养老人、 3岁以下婴幼儿照护七项。纳税人可以通过个人所得税App进行操作，确认下一年度个人所得税专项附 加扣除信息。 使用手机下载个人所得税App，在首页或"办&查"中选择"专项附加扣除"。 赡养老人专项附加扣除标准为每月3000元。独生子女可每月扣除3000元；非独生子女需与兄弟姐妹分摊 扣除额度，每人每月不超过1500元。 继续教育专项附加扣除分为两类：接受职业资格继续教育的支出，在取得相关证书的当年，可扣除3600 元；接受学历（学位）继续教育的支出，在读期间每月扣除400元。 若2026年度专项附加扣除信息无变化，只需在2025年度基础上确认即可，点击"一键带入"，即完成信息 确认。 若需要对已填报的信息进行修改。如修改赡养老人、子女教育等信息，选择"填报记录"中相应扣除项 目，在"填报详情"页面点击"修改"。 ...

Core Viewpoint - The article discusses the process for confirming the special additional deductions for personal income tax for the year 2026, emphasizing the importance of annual submission and the ability to carry forward information from the previous year [2][3][4]. Group 1: Special Additional Deductions - The special additional deductions must be submitted annually, and individuals can use the "one-click carry forward" feature to import their 2025 deduction information for 2026 [2][4]. - The deductions include categories such as continuing education, children's education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [2][4][5]. - Users are prompted to prepare necessary documentation in advance to ensure a smooth submission process [4][5]. Group 2: Submission Process - The system allows users to confirm or modify their deduction information before final submission, ensuring accuracy in the reported data [3][4]. - Individuals can choose their method of declaration, either through their employer or by self-reporting, which affects how deductions are applied [7][8]. - After confirming all information is correct, users can submit their deductions, receiving a success notification from the system [7][8].

欢迎扫描下方二维码关注： XHLE FATA 根据政策规定 | 首套住房贷款 是指购买住房享受首套住房贷款利率的住 房贷款，且住房贷款利息扣除纳税人只能 享受一次(一套)。 请您确认您所有填报的住房贷款利息涉及的房子 为同一套,在个人所得税APP-【办&查】-【办税】- 【专项附加扣除】中,逐年选择对应的查询年度查看 住房贷款专扣中的贷款合同编号，核对此前以及本次 填报的住房贷款利息扣除信息是否存在填写错误不一 致的情况，并修改更新。 特别提醒: ● 如果确定是同一套住房,请检查之前年度采集 的合同编号是否都保持一致，请您认真比对贷款合 同编号,需要比对的内容包括编号的大小写,特殊 字符以及复制粘贴时是否产生空格。不一致的年度 需要全部作废采集有误的信息,再分别按对应的年 度重新采集回正确的信息。合同编号格式一般为 【xxxx】年xxxx借字第【xxx】。 ● 如果您是同一套房且符合首套住房贷款利率 的住房贷款,由于利率调整、提前归还部分款项 等原因导致形成新的合同,有新的合同编号,当 合同编号不一致时,您需要按最新的合同编号采 集住房贷款信息,在"证明材料"模块的"贷款 合同是否发生变化"选择为"是",类型 ...

Group 1 - The core point of the article is the initiation of the confirmation process for the 2026 individual income tax special additional deductions starting from December 1, allowing taxpayers to use the personal income tax app and the natural person electronic tax bureau web portal for "one-click entry" [2] - Taxpayers may encounter issues when confirming housing loan interest deductions, particularly if the loan contract number does not match previous years, which requires careful checking for consistency in formatting [3][4] - There are three scenarios that may lead to discrepancies in loan contract numbers: 1) Same housing with unchanged loan contract number; 2) Same housing with a changed loan contract number; 3) Different housing, where only one set of housing loan interest deductions can be claimed [5][6][7] Group 2 - If there is an error in reporting for a specific year, taxpayers can modify the loan information directly in the reporting details page, while multiple errors require the cancellation and re-filing of the incorrect records [6] - In cases where the loan contract number has changed due to refinancing or other reasons, taxpayers must indicate this in the system and provide supporting documents [6] - Taxpayers are reminded that the deadline for confirming the 2026 individual income tax special additional deductions is December 31, 2025, and they should complete the process promptly [7]

Core Viewpoint - The article provides a detailed guide on the special additional deduction for childcare expenses for children under three years old, emphasizing the importance of timely filing before the deadline of December 31, 2025 [1]. Group 1: Filing Process - Step-by-step instructions for filing the special deduction through the personal income tax app are outlined, starting from selecting the appropriate section to submitting the application [1][4][6]. - The process includes confirming personal and spouse information, adding child information, and setting the deduction ratio [5][6]. Group 2: Deduction Details - The deduction standard is set at 2,000 yuan per month for each child under three years old [9]. - Parents can choose to deduct the full amount (2,000 yuan) by one parent or split it (1,000 yuan each) [10]. - For families with multiple children, different deduction methods can be applied to each child [11]. Group 3: Eligibility and Conditions - The deduction applies to legal guardians of the child, including biological, adoptive, and step-parents [8]. - Parents can claim the deduction for children born abroad [14]. - The deduction period starts from the month of the child's birth until the month before they turn three [13].

欢迎扫描下方二维码关注： 般纳税人申报增值税之前,若已勾选 的进项发票存在错误,如何在电子税务局撤 销抵扣勾选? 未进行"统计确认"的情形 登录电子税务局,点击【我要办税】-【发票 使用】-【发票用途确认】。 进入 "发票勾选确认" 页面,点击【抵扣类 勾选】-【抵扣勾选】,在查询条件中,将"勾选 状态"选择为"已勾选"，并设置开票日期等其 他条件,点击【查询】,筛选出需要取消勾选的 品 勾进和代松代徽完税增证勾选功能,可对开具日期在2023年05月01日后的票证进行抵扣勾选; 勾选要撤销的发票信息, 点击【撤销勾选】, 根据系统提示提交成功后, 发票状态将变为 "未勾选",重新勾选发票操作即可。 能否是一人所得说 美国的加班。 IT/AOK 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 间:如果在国外进行的学历继续教育,或者 是拿到了国外颁发的技能证书, 能否享受继续教 ...

欢迎扫描下方二维码关注： 先说答案： 可以。 纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育的支出，在取得相关证书的当年，可以按照 3600元 定额扣除。 但是要注意哦！ 1. 同一年度 内 取得多个 职业资格证书， 只 能填报享 受 其中一个 ，即最多只能享受 3600元 扣除优惠； 不同年度获得不同证书则可以多次享 受 。 2.继续教育专项附加扣除包含学历（学位）继续教育和职业资格继续教育，如果在一个年度内，既取得了职业资格证书，又存在学历（学位）继 续教育，两者属于 不同继续教育类型，可以叠加享受。 哪些职业资格证书能享受扣除呢？ Q 《国家职业资格目录》里的证书可扣除。目前最新版本是2021年版，共计72项职业资格。其中，专业技术人员职业资格59项，技能人员职业 资格13项。 可扫描下方二维码查看哦↓↓↓ 扫码查看 具体操作如下↓↓↓ 1.登录个人所得税App 点击首页"专项附加扣除"-"我要查询"或在"办&查"中找到"专项附加扣除"，进入专项附加扣除页面。 0 1 0 2 选择"继续教育"，扣除年度选择"2025"。 0 3 0 4 3.核对本人信息 填写并确认基本信息，如信息有误 ...