Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for housing loan interest during the 2024 individual income tax comprehensive income settlement process, emphasizing the importance of understanding the operational procedures within the personal income tax app [1][2]. Summary by Sections Policy Overview - Taxpayers can deduct the interest paid on the first housing loan for purchasing residential property in China, either individually or jointly with a spouse, in the year the interest is incurred, according to specified standards [2]. Step-by-Step Guide - **Step 1**: Log into the personal income tax app, select "Special Additional Deductions," choose "Housing Loan Interest," and confirm the deduction year. Prepare property ownership proof and loan contracts before proceeding [4]. - **Step 2**: Confirm basic information, including personal and spouse details. If applicable, add spouse information if not previously entered [7][8]. - **Step 3**: Fill in housing loan information, including property ownership proof and loan details. Confirm the accuracy of the information before moving to the next step [9][11]. - **Step 4**: Enter the deduction ratio based on whether both spouses had first housing loans before marriage. The default deduction ratio is 100% unless both had loans, in which case it can be 50% each [13]. - **Step 5**: Choose the declaration method, either through the withholding agent or self-declaration during the annual settlement. Submit the information after confirming its accuracy [15]. Important Reminders - Taxpayers must ensure compliance with regulations regarding the deduction for housing loan interest, including the maximum deduction period of 240 months and the stipulation that only one first housing loan interest deduction is allowed [15].

-- 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 ...

2024年度个人所得税综合所得汇算清缴将于6月30日截止，厦门税务针对纳税人提出的有关" 大病医疗专项附加扣除 "咨询较多的热 点问题进行整理，一起来看看吧~ 欢迎扫描下方二维码关注： 政策内容 根据《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）第十一条规定，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。 提问 Qustions 解答 Answers & Q 1.纳税人父母的大病医疗支出，是否可以在纳税人税前扣除？ 答： 目前未将纳税人父母纳入大病医疗扣除范围。 Q 2.夫妻同时有大病医疗支出，想全部都在男方扣除，扣除限额是16万吗？ 答： 夫妻两人同时有符合条件的大病医疗支出，可以选择都在男方扣除，扣除限额分别计算， 每人 最高扣除限额为 8万元 ， 合计 最高扣 除限额为 16万元 。 Q 3.在私立医院就诊是否可以享受大病医疗专项附加扣除？ 答： 对于 纳入医疗保障结算系统的私立医院 ，只要纳税人看病的支出 ...

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for serious illness medical expenses during the annual personal income tax settlement process for the year 2024 [1]. Group 1: Tax Deduction Policy - Taxpayers can deduct the portion of medical expenses exceeding 15,000 yuan that they personally paid after insurance reimbursement, up to a limit of 80,000 yuan during the annual settlement [2]. Group 2: Steps for Claiming the Deduction - Step 1: Log into the personal income tax app, select "Special Additional Deductions," choose "Serious Illness Medical," and confirm the deduction year [3]. - Step 2: Confirm personal information and proceed after reading the prompts [5]. - Step 3: Fill in medical information, including the total medical expenses and personal burden amounts, and confirm the relationship with the patient [7]. - Step 4: Choose the declaration method, either self-declaration or through the withholding agent, and submit the information [9][10]. Group 3: Documentation and Verification - Taxpayers must retain original or photocopied receipts related to medical services and reimbursements, as tax authorities may verify the information at any time [12].

欢迎扫描下方二维码关注： 2024年度个人所得税综合所得汇算清缴已经开始啦！为了帮助大家更直观、便捷、准确地了解个人所得税App的业务操作流程，特推 出"手把手教您"系列视频，讲解汇算过程中常见的操作流程和注意事项。今天就来教您： 享受继续教育专项附加扣除 。 纳税人在中国境内接受学历（学位）继续教育的支出，以及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，可按 规定标准定额扣除。 图片 左右滑动查看更多 步 骤 三 登录个人所得税App，点击首页【专项附加扣除】，选择【继续教育】，选择扣除年度后点击【确认】。准备好继续教育信息后，点击【准 备完毕，进入填报】。 图片 图片 步 骤 二 左 右 滑 动 查 看 更 多 确认基本信息。 确认本人信息无误后，点击【下一步】，阅读弹窗提示并点击【我知道了】。 具体政策规定如下 详细操作步骤请往下看↓ 步 骤 一一 图片 选择继续教育类型。 根据实际情况，选择"学历（学位）继续教育"或"职业资格继续教育"。 图片 左右滑动查看更多 图片 ⭕ 若选择"学历（学位）继续教育" ，则进一步填报【学历（学位）继续教育阶段】、【当前继续教育开始时间】和【当前 ...

Core Viewpoint - The article provides a detailed guide on how to modify and submit the special additional deductions for personal income tax in China, specifically focusing on housing loan interest deductions for the year 2024 [2][4]. Group 1: Special Additional Deductions - The special additional deduction information must be submitted annually, with specific categories including child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [2][3]. - To modify housing loan interest information, users must upload relevant documents such as the housing loan contract, repayment vouchers, and proof of the first home interest rate [2][4]. Group 2: Annual Settlement Declaration - Users who have not yet declared their income tax can start the annual settlement process by navigating to the 2024 comprehensive income annual settlement section and following the prompts [4]. - If a user has already submitted their declaration, they can check their records and make corrections as needed [4]. Group 3: Related Links and Resources - The article includes links to various resources and guides related to personal income tax, including how to book appointments for annual settlements, detailed explanations of the tax settlement management methods, and specific guides for each type of special additional deduction [5].

欢迎扫描下方二维码关注： 2024年度个人所得税综合所得汇算清缴已经开始啦！为了帮助大家更直观、便捷、准确地了解个人所得税App的业务操作流程，特推 出"手把手教您"系列视频，讲解汇算过程中常见的操作流程和注意事项。今天就来教您： 享受子女教育专项附加扣除 敲黑板 纳税人的子女接受全日制学历教育的相关支出，按照 每个子女 每月2000元 的标准定额扣除。 注意： 纳税人子女由3岁以下婴幼儿照护专项附加扣除到子女教育专项附加扣除需 新增 一条专项附加扣除信息。 子女教育专项附加扣除 具体政策规定如下 详细操作步骤请往下看 ↓↓↓ 登录个人所得税App，进入填报界面 01 登录个人所得税App，点击首页【专项附加扣除】，选择【子女教育】，选择扣除年度后点击【确认】。准备好子女教育信息和子女、配偶身份 证件号码后，点击【准备完毕，进入填报】。 左右滑动查看更多 确认本人信息无误后， 根据实际情况填写配偶信息，【配偶情况】选择"有/无配偶"。 若选"无配偶"，可直接点击【下一步】。若选"有配偶"，在您之前填写过配偶信息的情况下，可在【选择配偶】处进行选择； 但如果您之前未 添加过对应的配偶信息，则需要点击【添加配偶信 ...

详细操作步骤请往下看 第一步 登录个人所得税App，点击首页【专项附加扣除】，选择【3岁以下婴幼儿照护】，选择扣除年度后点击【确认】。准备好子女身份信息 后，点击【准备完毕，进入填报】。 欢迎扫描下方二维码关注： 2024年度个人所得税综合所得汇算清缴已经开始啦！为了帮助大家更直观、便捷、准确地了解个人所得税App的业务操作流程，特推 出"手把手教您"系列视频，讲解汇算过程中常见的操作流程和注意事项。今天就来教您： 享受3岁以下婴幼儿照护专项附加扣除 。 纳税人照护3岁以下婴幼儿子女的相关支出，按照 每个婴幼儿 每月2000元 的标准定额扣除。 具体政策规定如下 左 右 滑 动 查 看 更 多 第 二 步 确认基本信息。 确认本人信息无误后，根据实际情况填写配偶信息 ，【配偶情况】选择"有/无配偶"。 若选"无配偶" ，可直接点击【下一步】。 若选"有配偶" ，在您之前填写过配偶信息的情况下，可在【选择配偶】处进行选择；但如果您之前未添加过对应的配偶信息， 则需要点击 【添加配偶信息】进行添加。填写配偶信息完毕即可【保存】，选择对应配偶后接着点击【下一步】。 左右滑动查看更多 注意： 请按所选扣除年度的婚姻状 ...