Core Viewpoint - Newly married couples should be aware of the differences in personal income tax special additional deductions compared to before marriage [1][15]. Group 1: Tax Deductions for Newly Married Couples - After marriage, couples can add spouse information and marriage registration date in the personal income tax app [9]. - There are two scenarios for tax deductions: - Each spouse can choose to deduct 50% of the standard deduction [9][11]. - One spouse can choose to deduct 100% while the other does not deduct anything [11]. Group 2: Tax Filing Process - Couples need to modify their housing loan interest deduction information in the app to reflect their marital status [10][12]. - The system will automatically calculate the deductions based on the selected options [11].

Policy Content - The special additional deduction for personal income tax allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month for each child [2][4] - Parents can choose to deduct 100% of the amount by one parent or split the deduction equally at 50% each, with the chosen method remaining unchanged for the tax year [4] - For children's education expenses, taxpayers can deduct 2000 yuan per month for each child receiving full-time education, which includes various educational stages from primary to higher education [3][4] Tax Exemptions - Services provided by nurseries and kindergartens for childcare and education are exempt from value-added tax (VAT) [9] - Medical services provided by maternal and child health institutions and children's health institutions are also exempt from VAT [9] - Educational services provided by schools engaged in academic education are exempt from VAT, while general taxpayers providing non-academic education can opt for a simplified tax method with a 3% tax rate [9] Property and Land Tax Exemptions - Properties and land used by various educational institutions, such as schools and kindergartens, are exempt from property tax and urban land use tax [15] - Schools, kindergartens, and social welfare institutions occupying farmland are exempt from farmland occupation tax, provided they meet relevant regulations [18] Stamp Duty Exemptions - Property owners transferring property to government, schools, social welfare institutions, or charitable organizations are exempt from stamp duty [21] Deed Tax Exemptions - State organs, public institutions, and non-profit organizations acquiring land or property for educational purposes are exempt from deed tax [25]

Group 1 - Taxpayers enjoying child education special additional deductions must report the names of spouse and children, identification document types and numbers, and the current education stage and duration of the children [2][3] - For children studying abroad, taxpayers should retain supporting documents such as admission letters and study visas [3] - Taxpayers enjoying continuing education special additional deductions must report the education start and end dates, education stages, and for vocational qualification continuing education, the certificate name, number, issuing authority, and approval date [4][6] Group 2 - Taxpayers enjoying elderly support special additional deductions must report whether they are the only child, the monthly deduction amount, the names and identification document types and numbers of the supported individuals, and details of any co-supporters [8] - For taxpayers enjoying serious illness medical special additional deductions, they must report the identification document types and numbers, patient names, relationships, total medical expenses related to basic medical insurance, and the out-of-pocket amounts [10][11] - Taxpayers enjoying housing loan interest special additional deductions must report housing ownership information, address, loan type, bank, contract number, loan term, and first repayment date, including spouse details if applicable [12] - Taxpayers enjoying housing rental special additional deductions must report the rental property address, main work city, landlord's name and identification document type and number, or the landlord's unit name and taxpayer identification number, along with the rental duration [13][14]

Group 1 - The article discusses the process of filing for special additional deductions in the 2024 individual income tax annual settlement, highlighting that some individuals may forget to fill in certain deduction information, leading to missed benefits [1][2] - Users are guided to access the "Special Additional Deductions" feature through the personal income tax app, and if not found, they can add it via the "More Functions" option [3] - After opening the "Special Additional Deductions" feature, users should fill in the relevant deduction information based on their actual situation and select the corresponding year before confirming the submission [5] Group 2 - Once the filing is completed, users can check their submission records by clicking on "View Filing Records" [7] - Users who have already completed their annual settlement can modify their special additional deduction information by selecting the year they wish to change [11] - The article outlines the steps for correcting previously submitted information, including verifying personal information and checking the success of the deductions claimed [15][18]

一、政策核心调整 2025年，个人所得税专项附加扣除政策将经历一次重要改革，为退休人员提供更为优厚的免税额度，精 心规划后，最高可享每月超过2000元的免税额。此次政策调整主要集中在三个关键领域： 1. 赡养老人的专项升级：独生子女在赡养60岁以上的父母时，每月的扣除额度从2000元提升至3000元。 而对于非独生子女家庭，允许选择按比例分摊，每人最高扣除1500元。此外，为了更好地支持高龄老 人，政策新增了试点措施：对于赡养80岁以上的老人，在北京、上海等12个城市，扣除额度将翻倍。 2. 个人养老金税收优惠：年度个人养老金的缴费上限维持在1.2万元，并将投资收益继续保持免税状 态。在领取养老金时，实施新的优惠政策，退休后领取养老金时仅需按3%的税率缴纳税款。例如：一 位年收入15万的返聘退休人员，如果存入1.2万元至个人养老金账户，能够每年节省2400元的税费。 3. 特殊群体的税收减免：三孩家庭的托育扣除额提升至每月4000元。此外，异地赡养老人的家庭可以凭 借发票抵扣智能养老设备的购置费用（目前在浙江、广东进行试点）。 案例二：广州一名退休教师 家庭情况：同时照顾两个孙辈（享有子女教育扣除）并赡养75 ...

Core Viewpoint - The article discusses various tax regulations and legal principles in China, emphasizing the importance of compliance for businesses and individuals in their tax obligations and civil activities [2][3]. Tax Regulations - Businesses must register for tax within 30 days of obtaining their business license, and tax authorities are required to process this registration on the same day it is received [2]. - Taxpayers are required to open basic deposit accounts in banks and report all account numbers to tax authorities [2]. - The issuance of invoices must adhere to specific regulations, including accurate representation of business activities and proper documentation [2]. Civil Law Principles - Parents have a legal obligation to support, educate, and protect their minor children [3]. - Taxpayers can deduct educational expenses for their children, with a maximum of 2000 yuan per month per child for full-time education, applicable to various educational levels [3]. - Contracts are considered valid once signed by both parties, and obligations may be enforced even if the contract is not in written form under certain conditions [3]. Additional Information - The article includes promotional content for a legal awareness campaign related to the Civil Code [5]. - It clarifies that the platform providing this information is for educational purposes and not an official tax advisory service [7].

-- 2. 我应该如何办理 9* 2024年度个人所 ... 得税综合所得汇算、 清缴? (√ 点击查看答案 l a b a b a b T (@) THING OF OFFICE OF OF OF THE OF THE OF THE OF THE OF THE OF THE OF T D D 3.我在两家单位同时任 D D 职, 两家单位都可以帮 D 我扣除每月5000元的 I P 減除费用吗? l √ 点击查看答案 答: 根据个人所得税法规定,居民个人的综 THINGHOULDHING OFFICE OF THE WATER 4.全年一次性奖金可以和综 D D 合所得一起计税, 也可以按照 D 全年一次胜奖金政策单独计 D 税, 我选择哪种计税方式更划 P l 算呢? -------- √ 点击查看答案 a a b a E B + 欢迎扫描下方二维码关注： ++ a ..... 1. 我需要办理个人 所得税综合所得汇< 算吗? 您可以点击以下链接 了解个⼈所得税 专项附加扣除要点 您可以点击以下链接 了解更多详情 ↓↓↓ 了解更多详情 ↓↓↓ - D 9. 我以前年度已经申报享受 D D 住房贷款利息专项 ...

欢迎扫描下方二维码关注： 年幼时的我 您是我的妈妈，又是我的启蒙老师, 耐心解答我无数个"为什么"。 子女教育 自 2023 年 1 月 1 日起，纳税人的子女在学前 教育阶段（ 子女年满 3 周岁当月至小学入学前一月 ） 及学历教育阶段( 子女接受全日制学历教育入学的当 ■ 月至全日制学历教育结束的当月 )的相关支出，按照" 每个子女每月 2000 元的标准定额扣除。 青春期的我 妈妈选择继续教育提升学历，以身作则为我 树立了榜样,是我成长路上的灯塔。 自2019年1月1日起，纳税人在中国境内接受学历『 ( 学位 ) 继续教育期间的支出，在学历 ( 学位 ) 教育 期间按照每月400元定额扣除，同一学历（学位）继 ■ 续教育的扣除期限不能超过48个月。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 = 教育支出，在取得相关证书的当年，按照3600元定额『 扣除。 继续教育 参考文件 《国务院关于印发个人所得税专项附加扣除暂行办法的通知》（国发〔2018〕41号） 《 国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》（国发〔2022〕8号） 《国务院关于提高个人所得税有关专项附 ...

Core Viewpoint - The article discusses the tax-exempt allowances and itemized deductions available for foreign individuals in China, emphasizing the choice between two options: 8 tax-exempt allowances or special additional deductions, which cannot be combined [4][17]. Group 1: Tax-Exempt Allowances - Foreign individuals who qualify as resident individuals can choose to enjoy 8 tax-exempt allowances from January 1, 2019, to December 31, 2027 [6][9]. - The allowances include housing subsidies, meal allowances, laundry allowances, relocation fees, travel allowances, family visit expenses, language training fees, and children's education fees [11][12]. - Each allowance has specific conditions and common misconceptions, such as property fees and supermarket purchases being excluded from the housing and meal allowances [11][12]. Group 2: Special Additional Deductions - The special additional deductions include children's education, continuing education, housing loan interest, housing rent, supporting the elderly, care of children under three, and serious illness medical treatment [13][14][15]. - Each deduction has defined limits, such as 2,000 RMB per child per month for children's education and 1,000 RMB per month for housing loan interest [13][14]. - The deductions are applicable under specific conditions, such as the taxpayer having no property in the primary work city for housing rent deductions [14]. Group 3: Selection and Documentation - Foreign individuals must confirm their choice of tax-exempt allowances or special additional deductions by March 1 each year, and this choice cannot be changed within the same tax year [18]. - Valid expenditure documentation must be retained for verification purposes when claiming these allowances or deductions [19].

纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配偶购买中国境内住房，发生的首套住房贷款 利息支出， 经夫妻双方约定，可以选择由其中一方扣除。 在实际发生贷款利息的年度， 按照每月1000元的标准定额扣除， 扣除期限最长不超过240个月。 纳税人只能享受一次首套住房贷款的利 息扣除，且不得与住房租金专项附加扣除同时享受。 夫妻双方 婚前分别购买住房发生的首套住房贷款，婚后可选择其中一套由购买方按 100% 扣除，也可夫妻双方对 各自购买 的住房分别按 50%扣除，一个纳税年度内不能变更。 2.大病医疗 纳税人发生的医药费用支出可以选择由本人或者其配偶扣除；未成年子女发生的医药费用支出可以选择由其父母一方扣除。 在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分）累计超过 15000元的部分，由纳税人在办理年度汇算清缴时，在80000元限额内据实扣除。 1.子女教育 父母可以选择由其中一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变 更。 自2023年1月1日起 ...