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].

Core Viewpoint - The article addresses the issue of "spouse information in doubt" when filing the 2024 personal income tax comprehensive income settlement through the personal income tax app, indicating that this is often due to missing or incorrect spouse information during the reporting of special additional deductions [1][3]. Group 1: Steps to Correct Spouse Information - Users can log into the personal income tax app and navigate to "My" - "Family Members" to add or verify spouse information [4]. - If spouse information was not previously added, users should click "Add" and input the relevant details, then save [4]. - If spouse information was already added, users should check for errors, make necessary corrections, and save the updated information [4]. Group 2: Correcting Special Additional Deductions - To correct special additional deductions, such as housing loan interest, users should go to the "Home" section, select "Special Additional Deductions," and choose "I want to report" [6]. - Users need to set the reporting year to 2024 and select the housing loan interest deduction to modify [6]. - After clicking "Modify," users can change the spouse status to "Married" and confirm the modifications to complete the process [6]. Group 3: Additional Information and Reminders - The system will automatically populate spouse information based on family member data, but this does not guarantee that the special additional deduction has been reported correctly [8]. - Users should ensure that there are no pending tax refund audits before making corrections to their annual declarations [9]. - If a tax refund is in process, users may need to withdraw the refund application before proceeding with the correction [9].

第二步 、核对个人基础信息、汇算地，确认无误后点击【下一步】，有两处及以上任职受雇单位的，可自主选择向其中一处申报。 第三步 、在"收入和税前扣除"页面，认真核对已填报的综合所得收入，费用、免税收入等各项税前扣除项目，点击【下一步】。 欢迎扫描下方二维码关注： 纳税人应当在取得综合所得的纳税年度的次年三月一日至六月三十日内办理汇算清缴。年度综合所得收入超过6万元，系统将自 动切换至标准申报模式，按要求填写完整信息进行申报。一起了解下标准申报的操作步骤吧！ 操作步骤 第一步 、登录个人所得税APP，点击首页"2024综合所得年度汇算"专题页【开始申报】，阅读提示信息后，点击【我已阅读并知 晓】进入申报页面。 来源山西税务税宣速递 欢迎扫描下方二维码关注： 第五步 、 如果汇算结果为退税 ，可点击【申请退税】， 选择已绑定的银行卡或添加银行卡信息， 点击【提交】，待审核通过后， 退税款将直接退到提交的银行账户。 如果汇算结果为补税 ，可点击【立即缴税】， 通过三方协议支付、云闪付、银联卡支付、微信、支付宝等方式完成缴税 。 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 ...

-- 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 ...

Core Viewpoint - The article discusses the key points regarding the "Special Additional Deduction for Major Medical Expenses" under the Individual Income Tax, emphasizing the eligibility criteria and deduction limits for taxpayers in Xiamen [1]. Policy Content - According to the State Council's notice, taxpayers can deduct the portion of medical expenses exceeding 15,000 yuan after insurance reimbursement, up to a limit of 80,000 yuan during the annual tax settlement [1]. Frequently Asked Questions - Q1: Medical expenses for the taxpayer's parents are not eligible for deduction [3]. - Q2: Both spouses can claim their medical expenses separately, with a combined maximum deduction limit of 160,000 yuan [4]. - Q3: Expenses incurred at private hospitals can qualify for the deduction if they are included in the medical insurance settlement system [5]. - Q4: Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification [6]. - Q5: Medical expenses for minor children can be deducted by either parent [7]. - Q6: Medical expenses incurred at the end of one year and settled in the next year are considered as expenses of the year they are settled [8]. - Q7: The "deductible threshold" is set at 15,000 yuan, and the maximum deduction limit is 80,000 yuan, with the excess being deductible [9].

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].

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for continuing education in the personal income tax filing process for the year 2024, emphasizing the importance of using the personal income tax app for accurate and convenient operations [1]. Summary by Sections - **Continuing Education Deduction Eligibility** Taxpayers can deduct expenses related to continuing education for degrees or vocational qualifications as per the specified standards [2]. - **Step-by-Step Process** 1. Log into the personal income tax app and select "Special Additional Deductions" followed by "Continuing Education" [2]. 2. Confirm personal information and proceed to the next step [5]. 3. Choose the type of continuing education, either "Degree Continuing Education" or "Vocational Qualification Continuing Education" [8]. 4. For degree education, fill in the education stage and the start and end dates, ensuring the interval does not exceed 48 months [9][10]. 5. For vocational qualifications, provide details such as the type of qualification, issuance date, certificate number, and upload supporting documents [10]. - **Declaration Method** Taxpayers can choose to have their deductions processed through their withholding agent or opt for annual self-declaration during the personal income tax annual settlement [11]. - **Conditions for Vocational Qualification Education** Deductions can only be claimed in the year the taxpayer obtains a certificate listed in the National Occupational Qualification Directory [13][14]. - **Verification Mechanism** The tax authorities have established a verification mechanism with relevant departments to confirm whether taxpayers meet the conditions for deductions [15]. - **Additional Resources** The article also references previous guides on various tax deductions, including those for children's education and infant care [16].

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 ...